(a) A corporation may lend money to or otherwise assist an employee or officer of the corporation, but not a director, if the loan or assistance may reasonably be expected to directly or indirectly benefit the corporation.
(b) A loan made to an officer must be:
(1) made for the purpose of financing the officer's principal residence; or
(2) set in an original principal amount that does not exceed:
(A) 100 percent of the officer's annual salary, if the loan is made before the first anniversary of the officer's employment; or
(B) 50 percent of the officer's annual salary, if the loan is made in any subsequent year.