Except as provided by division (G) of section 4141.24 or section
4141.48 of the Revised Code, when a successor-in-interest to all or a part of a
trade or business was not an employer subject to the Ohio unemployment
compensation law prior to the date of transfer, then such successor employer's
rate shall be established under division (A) of section 4141.25 of the Revised
Code.
Effective: 7/25/2019
Five Year Review (FYR) Dates: 5/8/2019 and 07/25/2024
Certification: CERTIFIED ELECTRONICALLY
Date: 07/15/2019
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.25(A), 4141.48
Prior Effective Dates: 01/01/1952, 04/01/1956, 07/03/1986, 05/29/1990,
12/30/1991, 05/01/1993, 12/14/1999, 01/15/2001, 01/01/2006, 11/06/2014