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48 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

average of the number of employes in the

total of the preceding employer’s organization,

trade, business or work force for each calendar quarter

in the three calendar years preceding the transfer

Provided, That if the part transferred has been in existence

for a period of less than three calendar years preceding the

transfer but more than one calendar year, then the period

for which the part transferred has been in existence shall be

used in the foregoing formula and credit shall be given to the

successor-in-interest only for the years during which

contributions were paid by the preceding employer with

respect to that part of the organization, trade, business or

work force transferred.

(2.1) If the experience record and reserve account balance of a preceding

employer is transferred, in whole or in part, to a successor-in-interest

under paragraph (1) of this subsection, the following provisions

shall apply:

(A) Notwithstanding any other provision of this act, the experience

record and reserve account balance transferred to the

successor-in-interest shall be deemed to remain with the

preceding employer for purposes of determining the rate of

contribution of the preceding employer for the remainder of

the calendar year in which the transfer of organization, trade,

business or work force occurred.

(B) In the event of a transfer of an experience record and reserve

account balance under the provisions of paragraph (1)(A) of

this subsection: