Merger of accounts on order of the bureau

When it comes to the attention of the bureau that an acquiring employer is successor to substantially all of the organization, trade, business or assets of a predecessor employing unit and has not made application for transfer, and it is deemed advisable to recompute the rate of contribution of the acquiring employer based on the combined experience of such an acquiring employer and predecessor employing unit in order to establish an equitable contribution rate for the remainder of the rate period, such recomputation shall be made.