Except as provided by division (G) of section 4141.24 or section
4141.48 of the Revised Code, the contribution rate of a successor-in-interest
that had no employment subject to Chapter 4141. of the Revised Code for the
seven calendar quarters immediately preceding the date of transfer, shall be
determined by the director, for the calendar year in which the transfer
occurred and thereafter, based on the combined experience of the successor and
predecessor employers.
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, 4141.48
Prior Effective Dates: 01/01/1952, 07/03/1986, 05/29/1990,
12/30/1991, 12/14/1999, 01/01/2006