Haw. Code R. § 12-5-245 - Inactive employer contribution ledgers
Inactive employer contribution ledgers may be destroyed after five years have elapsed from the end of the calendar year to which they relate, provided that a summary of each account has been made showing:
(1) Name, address, and account number;
and
(2) Commencement and
termination dates; and
(3) Balance
of net reserve or, if the reserve has been transferred, the account number of
the successor employer.
Notes
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