The successor-in-interest, in whole or in part, is bound by the
voluntary election of the previouspredecessor to become an employer, whichand such voluntary
election remains in effect regardless of the ownership of the business for a
minimum of two calendar years from the effective date thereof and until the
director has been notified in writing of the successor's desire to terminate
such voluntary election as provided under division (A)(4) or (A)(5) of section
4141.01 of the Revised Code.
Effective: 7/6/2020
Five Year Review (FYR) Dates: 4/21/2020 and 07/06/2025
Certification: CERTIFIED ELECTRONICALLY
Date: 06/26/2020
Promulgated Under: 119.03
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(A)(4), 4141.01(A)(5)
Prior Effective Dates: 01/01/1974, 07/03/1986, 12/30/1991,
01/15/2001, 06/01/2015