8 AAC 85.280 - Group accounts of nonprofit organizations, government entities, or federally recognized tribes

(a) Two or more nonprofit employers, government entities, or federally recognized tribes that have become liable for payments in lieu of contributions, in accordance with the provisions of AS 23.20.276 and 23.20.277 may file a joint application to the department for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of the employers. Each application shall identify and authorize a representative to act as the group's agent for the purposes of this paragraph. Upon its approval of the application, the department shall establish a group account for the employers effective as of the beginning of the calendar quarter in which the department receives the application and shall notify the group's representative of the effective date of the account. The account remains in effect for not less than two taxable years and thereafter until terminated at the discretion of the commissioner or upon application by the group. Upon establishment of the account, each member of the group shall be jointly and severally liable for payments in lieu of contributions chargeable to the account in each calendar quarter.

(b) Withdrawal of active members of group accounts shall be supported by a joint application for withdrawal, signed by the agent for the group and an authorized official representing the employer. The withdrawing member shall be liable for his proportionate share of benefits subsequently paid.

Notes

8 AAC 85.280

Eff. 1/13/72, Register 40; am 12/5/2009, Register 192

Authority:AS 23.20.045

AS 23.20.276

AS 23.20.277

AS 23.20.278

AS 23.20.520