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47 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
acquired all or part of the preceding employer's organization,
trade, business or work force solely or primarily to obtain a
lower rate of contribution.
(B) Notwithstanding the provisions of paragraph (A) of this
subsection, with respect to any transfer by an employer subject
to the contribution provisions of this act of its organization,
trade, business or work force, in whole or in part, whether such
transfer was by merger, consolidation, sale or transfer, descent
or otherwise, the department shall transfer the experience
record and reserve account balance (whether positive or
negative) of such employer to its successor-in-interest if it finds
that (I) such employer was owned, controlled or managed by or
owned, controlled or managed the successor-in-interest either
directly or indirectly, by legally enforcible means or otherwise,
or (II) both such employer and successor-in-interest were
owned, controlled or managed either directly or indirectly,
by legally enforcible means or otherwise, by the same interest
or interests.
(B.1) Paragraphs (A) and (B) of this subsection shall not apply to a
transfer of a work force, in whole or in part, which is part of
or results in an arrangement covered by section 4(j)(2.1) of
this act.
(C) In the event of a part transfer of an employer's organization, trade,
business or work force under either paragraph (A) or paragraph
(B) of this subsection, a portion of the experience record and
reserve account balance of the preceding employer shall be
transferred according to the following formula:
average of the number of employes in the part of
the organization, trade, business or work force
transferred for each calendar quarter in the
three calendar years preceding the transfer
percentage of preceding
employer's experience ---------------------- X 100 = record and reserve account
balance transferred to
the successor-in-interest