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,", 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.
Five Year Review (FYR) Dates: 12/22/2021 and 12/22/2026
Certification: CERTIFIED ELECTRONICALLY
Date: 12/22/2021
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, 07/27/2018