Ohio Administrative Code › Title 4141 - Department of Job and Family Services › Chapter 4141-17 - Successorship › Section 4141-17-03 - Voluntary transfer

All regulations passed and filed through
			 January 1, 2024
(A)
								The transfer of a portion of a trade or business will
			 result in the transferee becoming a successor in interest if all of the
			 following requirements are satisfied:
(1)
									A clearly
			 segregable and identifiable portion of the transferor's trade or business
			 located in the state of Ohio is transferred.
(2)
									Immediately after
			 the transfer, the transferee employs substantially the same individuals covered
			 under the Ohio unemployment compensation law who immediately prior to the
			 transfer were employed in the clearly segregable and identifiable portion of
			 such trade or business.
(3)
									An application signed by the transferor and the
			 transferee requesting that the transferee be made a successor in interest is
			 submitted to the director. The application containing all of the information in
			 paragraph (A)(5) of this rule will be filed with the director within ninety
			 days from the date the director sends notice to the transferee that the request
			 may qualify for a transfer of experience. Failure to submit the application
			 within the prescribed time limits will result in the automatic denial of the
			 application.
Under this type of transfer, the
				successor in interest will assume from the transferor's account only the
				employment experience determined, pursuant to paragraph (A)(6) of this rule, to
				be attributable to the segregable and identifiable portion transferred. The
				director will revise the contribution rates of the transferor and transferee to
				reflect the results of the successorship.
(4)
									The application
			 referred to in paragraph (A)(3) of this rule will be signed by duly authorized
			 representatives of the transferor and the transferee.
(5)
									In order for the
			 department to determine the portion of the payroll and unemployment experience
			 to be transferred to the transferee and also whether the transferee is eligible
			 for an experience rate, the application containing the following information
			 will be received by the director:
(a)
										Address and location, trade name and description of the
			 portion of the business sold;
(b)
										Date of the
			 transfer;
(c)
										Date of the first employment subject to the Ohio
			 unemployment compensation law for the transferring portion of the business
			 before it was transferred;
(d)
										Gross and taxable
			 payroll totals for individuals covered under the Ohio unemployment compensation
			 law attributable to the transferred portion for the four completed calendar
			 quarters immediately preceding the quarter in which the transfer occurred;
			 and
(e)
										The names and social security numbers of the employees
			 transferred and retained by the transferee furnished in a manner approved by
			 the director.
(6)
									If the transfer of experience is approved, the taxable
			 wages, contributions, voluntary contributions, amounts transferred to the
			 mutualized account under section
			 4141.24 of the Revised Code, and
			 charges for benefits paid, that are attributable to the transferor for all
			 periods prior to the date of transfer, will be transferred based on the ratio
			 that the taxable wages attributable to the transferred portion for the four
			 completed calendar quarters immediately preceding the quarter in which the
			 transfer occurred bears to the total taxable wages of the predecessor for the
			 same period. Charges for unemployment compensation benefits paid after the
			 effective date of the transfer, to individuals who are identified in the
			 application as having been transferred to the transferee, will be charged to
			 the account of the transferee.
(7)
									The transfer of
			 experience will not be approved unless all of the information in paragraph
			 (A)(5) of this rule has been submitted in accordance with the requirements of
			 this rule and all contributions, interest and forfeitures due to the department
			 by both the transferor and transferee are paid in full no later than a date set
			 by the director.
(8)
									For the purposes of this rule, a clearly segregable and
			 identifiable portion of the transferor's business means a portion of the
			 business, such as a division, that would have been able to operate
			 independently from the trade or business as a whole prior to the date of the
			 transfer.
(9)
									The director will not approve a transfer of experience
			 or contribution rates of the transferee or transferor for any contribution
			 period with respect to which the director has determined contribution rates for
			 the transferee or transferor pursuant to division (G) of section
			 4141.24 or section
			 4141.48 of the Revised
			 Code.