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.

Effective: 7/26/2020

Five Year Review (FYR) Dates: 5/11/2020 and 07/26/2025

Certification: CERTIFIED ELECTRONICALLY

Date: 07/16/2020

Promulgated Under: 119.03

Statutory Authority: 4141.13

Rule Amplifies: 4141.24, 4141.241

Prior Effective Dates: 07/03/1986, 12/30/1991, 03/26/1999, 01/01/2006, 07/01/2015