Haw. Code R. § 12-5-201 - Change of ownership
When it is determined to the satisfaction of the department that there is a substantial change in ownership or control of any employing unit which is included in a joint experience rating account, such employing unit shall be given a separate account from the date of such change in control or ownership. A contribution rate shall be computed for such employing unit based on the predecessor's portion of the joint account.
Notes
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