Except as provided by division (G) of section 4141.24 or section 4141.48 of the Revised Code, the contribution rate of a successor-in-interest that was not an employer subject to Chapter 4141. of the Revised Code prior to the date of transfer shall be the rate established for such predecessor employer for the calendar year in which the date of transfer occurred as determined by the director. The contribution rate of the successor-in-interest for each calendar year following the year in which the transfer occurred as determined by the director shall be based on the combined experience of the successor and predecessor employers.
R.C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.24 , 4141.25 , 4141.48
Prior Effective Dates: 4/1/56, 7/3/86, 12/30/91, 5/1/93, 1/15/01