4141-17-01. Successor in interest

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For the purposes of section 4141.24 of the Revised Code:

(A) "Trade or business" includes all real, personal and intangible property integral to the operation of the trade or business, and may include the employer's workforce as applicable.

(B) "Person" has the same meaning as provided in "The Internal Revenue Code of 1956," , 26 U.S.C. 7701.

(C) "Successor in interest" is any person or employer as defined in division (A)(1) of section 4141.01 of the Revised Code that is or becomes an employer and that acquires a trade or business under rules 4141-17-02 to 4141-17-05 of the Administrative Code.

Effective: 7/27/2018
Five Year Review (FYR) Dates: 5/11/2018 and 03/01/2022
Promulgated Under: 119.03
Statutory Authority: 4141.13
Rule Amplifies: 4141.24, 4141.48
Prior Effective Dates: 01/01/1972, 07/03/1986, 05/29/1990, 03/26/1999, 01/01/2006, 07/25/2013

                    
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