4141 Unemployment Compensation
4141-17-01 Successor in Interest
Effective Date: July 27, 2018
Most Current Prior Effective Date: July 25, 2014

For the purposes of section 4141.24 of the Revised Code:

(A)       "Trade or business" includes all real, personal and intangible property integral to the operation of the trade or business, and may include the employer's workforce as applicable.

(B)       "Person" has the same meaning as provided in "The Internal Revenue Code of 1956," 100 Stat. 2138, 26 U.S.C. 7701.

(C)       "Successor in interest" is any person or employer as defined in division (A)(1) of section 4141.01 of the Revised Code that is or becomes an employer and that acquires a trade or business under rules 4141-17-02 to 4141-17-05 of the Administrative Code.

Effective: 7/27/2018

Five Year Review (FYR) Dates: 5/11/2018 and 03/01/2022

Certification: CERTIFIED ELECTRONICALLY

Date: 07/17/2018

Promulgated Under: 119.03

Statutory Authority: 4141.13

Rule Amplifies: 4141.24, 4141.48

Prior Effective Dates: 01/01/1972, 07/03/1986, 05/29/1990, 03/26/1999, 01/01/2006, 07/25/2013