Ohio Admin. Code 4141-15-01 - Contribution rate of a liable successor-in-interest, in whole or in part
Except as provided in division (G) of section 4141.24 or section 4141.48 of the Revised Code, the contribution rate of a successor-in-interest that was subject to Chapter 4141. of the Revised Code prior to the date of transfer, shall not be revised to reflect the experience of the predecessor for the calendar year in which the date of transfer occurred as determined by the director. The contribution rate of the successor-in-interest for the calendar year following the year in which the transfer occurred and for each calendar year thereafter shall be based on the combined experience of the successor and predecessor employers.
Notes
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.24(G), 4141.48
Prior Effective Dates: 01/01/1974, 07/03/1986, 12/30/1991, 01/15/2001, 01/01/2006
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