4141-11-08 Transfer of business.

When an employer transfers its trade or business, or a portion thereof, to another employer within a quarterly reporting period, a separate contribution and wage report shall be filed by or on behalf of each employer party to the transfer, regardless of any contractual or other arrangement between the parties.

Effective: 7/1/2015
Five Year Review (FYR) Dates: 03/23/2015 and 07/01/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.241
Prior Effective Dates: 7/3/86, 12/30/91, 3/26/99, 1/1/06