4141-7-04. Voluntary election applying to successor-in-interest in whole or in part

The successor-in-interest, in whole or in part, is bound by the voluntary election of the predecessor to become an employer, and such voluntary election remains in effect regardless of the ownership of the business for a minimum of two calendar years from the effective date thereof and until the director has been notified in writing of the successor's desire to terminate such voluntary election as provided under division (A)(4) or (A)(5) of section 4141.01 of the Revised Code.

Effective: 7/6/2020
Five Year Review (FYR) Dates: 4/21/2020 and 07/06/2025
Promulgated Under: 119.03
Statutory Authority: 4141.13(A)
Rule Amplifies: 4141.01(A)(4), 4141.01(A)(5)
Prior Effective Dates: 01/01/1974, 07/03/1986, 12/30/1991, 01/15/2001, 06/01/2015