Rule 4141-11-08. Transfer of business

119.03 When an employer transfers its trade or business, or a portion thereof, to another employer within a quarterly reporting period, a separate contribution and wage report shall be filed by or on behalf of each employer that is a party to the transfer, regardless of any contractual or other arrangement between the parties. Last updated March 6, 2026 at 1:18 PM Supplemental Information Authorized By: 4141.13 Amplifies: 4141.24 , 4141.241 2/2/2031 12/30/1991, 3/26/1999, 7/1/2015