ARM 24.40.1511. EXPERIENCE-RATING RECORD TRANSFER

(1) Substantially common ownership, management, or control is present when a person serves in any of the following positions for both the predecessor and successor: (a) sole proprietor (includes spouse, children, and parents of sole proprietor); (b) partner of a partnership; (c) member of a limited liability company; (d) chief executive officer; (e) chief financial officer; (f) any corporate officer; (g) any shareholder owning, directly or indirectly, more than 50 percent of a corporation's stock; or (h) board members. (2) 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. (3) The penalty assessed in 39-51-1219, MCA, is based on the taxable payroll of the successor following the transfer of the experience-rating record. (4) A transfer of the experience-rating record between a professional employer organization and its client is not allowed unless the client and the professional employer organization have common ownership, management, or control.