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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 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 that is a party to the transfer, regardless of any contractual or other arrangement between the parties.

Supplemental Information

Authorized By: 4141.13
Amplifies: 4141.24, 4141.241
Five Year Review Date: 7/26/2025
Prior Effective Dates: 7/3/1986, 12/30/1991, 3/26/1999, 1/1/2006, 7/1/2015