Method of computation for merged accounts

In the event an application for transfer is approved by the bureau, or upon order of the bureau, the contribution rate of the acquiring employer for the period beginning with the date of transfer and ending with the next following effective date of contribution rates allowed under the North Dakota Unemployment Compensation Law shall be: 1. The contribution rate applicable to the transferring employer with respect to the period immediately preceding the date of the transfer provided the acquiring employer was not, prior to the transfer, a subject employer, and only one transferring employer, or only transferring employers having identical rates, are involved; or 2. A newly computed rate, based on the combined experience of the transferring employer and acquiring employer as of the regular computation date for the rate period in which the transfer occurs; or 3. The contribution rate applicable to the acquiring employer immediately preceding the date of the transfer; or 4. The rate of contribution for newly subject employers.