24.11.2205 EXPERIENCE-RATING RECORD TRANSFER
(1) The procedures for transferring an employer's experience-rating record are described in 39-51-1219 , MCA. For purposes of this rule, predecessor employer and successor employer are used in the same manner and have the same meaning as those terms have in 39-51-1219 , MCA.
(2) Except as otherwise provided in this rule, an application for transferring the experience-rating record is automatically sent to the successor employer if, within 90 days of the change of ownership, the department discovers that an account involves a predecessor employer.
(3) An experience-rating record is automatically transferred from the predecessor employer to the successor employer if the ownership, management, or control of the successor entity is substantially the same as the predecessor entity. Such a record includes the amount of contributions paid, benefits charged, and taxable wages reported. For purposes of transferring the experience rating, "substantially the same" means at least 50 percent of the successor entity is owned, managed, or controlled by the same persons or entities who owned, managed, or controlled the predecessor entity.
(4) A request for transfer of the experience-rating record may be approved if:
(a) all delinquent reports are filed;
(b) all past due taxes are satisfied; and
(c) the successor employer files an employer registration form as provided in ARM 24.11.2005.
(5) A transfer of the experience-rating record between a professional employer organization and its client is not allowed.
History: 39-8-201, 39-51-301, 39-51-302, MCA; IMP, 39-8-201, 39-51-1219, MCA; NEW, 1988 MAR p. 2723, Eff. 1/1/89; AMD, 1995 MAR p. 1950, Eff. 10/1/95; TRANS, from Dept. of Labor and Industry and AMD, 2001 MAR p. 1650, Eff. 8/24/01; TRANS, from Dept. of Revenue and AMD, 2004 MAR p. 2808, Eff. 11/19/04; AMD, 2006 MAR p. 2411, Eff. 10/6/06.