If a successor-in-interest applies for a transfer of
the experience record and reserve account balance of a predecessor, in whole or
in part, under section 301(d)(1)(A) of the law (43 P. S. §
781(d)(1)(A)), the
Department will combine the experience of the predecessor and the experience of
the successor-in-interest, if any, for the purpose of determining the
contribution rate of the successor-in-interest. The earliest calendar year for
which a combination of experience under section 301(d)(1)(A) of the law will
apply to the contribution rate of the successor-in-interest will be determined
in accordance with this section.
(1)
If the successor-in-interest files its application for a transfer of experience
prior to the expiration of the rate appeal period for a calendar year, the year
in which the application is filed is the earliest calendar year for which a
combination of experience will apply.
(2) If the successor-in-interest files a
timely application for review and redetermination of its contribution rate, and
files its application for a transfer of experience within 30 days after the
Department notifies the successor-in-interest that an application for a
transfer of experience is required, the year for which the application for
review and redetermination of contribution is filed is the earliest calendar
year for which a combination of experience will apply.
(3) If the successor-in-interest files its
application for a transfer of experience after the expiration of the rate
appeal period for a calendar year, the calendar year following the year in
which the application is filed is the earliest calendar year for which a
combination of experience will apply.
(4) Notwithstanding paragraphs (1), (2) and
(3), the earliest calendar year for which a combination of experience will
apply is the year in which the transfer of organization, trade, business or
work force occurred, if the successor-in-interest files its application for a
transfer of experience within 90 days after the transfer of organization,
trade, business or work force and any of the following apply:
(i) The successor-in-interest did not pay
wages covered by the law prior to the transfer of organization, trade, business
or work force.
(ii) The
successor-in-interest most recently paid wages covered by the law prior to the
year in which the transfer of organization, trade, business or work force
occurred, and the reserve account of the successor-in-interest is terminated in
accordance with section 302(d) of the law (43 P. S. §
782(d)) as of the
computation date for that year.
(iii) The successor-in-interest most recently
paid wages covered by the law prior to the year in which the transfer of
organization, trade, business or work force occurred, and the reserve account
of the successor-in-interest is not terminated in accordance with section
302(d) of the law as of the computation date for that year.
(5) If the earliest calendar year
for which a combination of experience applies to the contribution rate of the
successor-in-interest is the year in which the transfer of organization, trade,
business or work force occurred, and paragraph (4)(i) or (ii) applies to the
successor-in-interest, the rate of the successor-in-interest for the year in
which the transfer of organization, trade, business or work force occurred is
the rate of the predecessor for that year.
(6) Notwithstanding paragraphs (1)-(5), the
experience record and reserve account balance acquired from the predecessor may
not affect the contribution rate of the successor-in-interest for any period
prior to the date on which the transfer of organization, trade, business or
workforce occurs.
