4141 Unemployment Compensation
4141-11-08 Transfer of Business
Effective Date: July 1, 2015

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