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TITLE 40SOCIAL SERVICES AND ASSISTANCE
PART 20TEXAS WORKFORCE COMMISSION
CHAPTER 815UNEMPLOYMENT INSURANCE
SUBCHAPTER CTAX PROVISIONS
RULE §815.111Partial Transfer of Compensation Experience

(a) Voluntary Partial Transfer of Compensation Experience

  (1) An application for transfer of compensation experience pursuant to §204.084 of the Act shall be filed with the Agency in one of the following formats:

    (A) forms printed by the Agency;

    (B) magnetic or electronic media in a format prescribed by this Agency; or

    (C) any other manner approved and prescribed by the Agency in writing.

  (2) The application shall:

    (A) contain all facts and information and documents, including waiver, necessary to make a determination under §204.084 of the Act and in accordance with the requirements of that section; and

    (B) be accurate, complete, and signed by an authorized representative. Incomplete applications will be returned unprocessed.

  (3) An application under this section must be filed with the Agency within one year of the date the partial transfer is completed.

  (4) To satisfy the identifiable and segregable requirements of §204.084(c)(3):

    (A) the applicants shall show that the successor employer acquired a distinct and separable part of the organization, trade, or business that is capable of operating independently and separately from the predecessor employer; and

    (B) the wages attributable to the acquired part of the organization, trade, or business shall be separate and distinct from other wages of the predecessor employer and shall be solely attributable to services provided on behalf of the acquired part of the organization, trade, or business.

(b) Mandatory Partial Transfer of Compensation Experience

  (1) When a partial acquisition occurs that requires transfer of compensation experience pursuant to §204.083, the employing units involved may file with the Agency, in one of the following formats, the information necessary to determine if the conditions of §204.085(a) are met:

    (A) Forms printed by the Agency;

    (B) Magnetic or electronic media in a format prescribed by the Agency; or

    (C) Any other manner approved and prescribed by the Agency in writing.

  (2) The submission shall:

    (A) contain all facts, information, and documents necessary to make a determination under, and in accordance with, the requirements of §204.085;

    (B) be accurate, complete, and signed by an authorized representative; and

    (C) be filed with the Agency within one year of the date the partial transfer was completed, if the partial transfer was completed prior to September 1, 2015. Otherwise, the submission is due pursuant to deadlines established in §204.085(a-1).

  (3) To satisfy the conditions of §204.085(a):

    (A) the successor employer shall have acquired a distinct and separable part of the organization, trade, or business that is capable of operating independently and separately from the predecessor employer; and

    (B) the wages attributable to the acquired part of the organization, trade, or business shall be separate and distinct from other wages of the predecessor employer and shall be solely attributable to services provided on behalf of the acquired part of the organization, trade, or business.


Source Note: The provisions of this §815.111 adopted to be effective October 7, 2002, 27 TexReg 9395; amended to be effective June 18, 2012, 37 TexReg 4431; amended to be effective April 26, 2016, 41 TexReg 2972

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