An employing unit that has a change in ownership, management, or control, or that succeeds to or acquires all or part of another employing unit's trade or business, shall, within 15 days of that change or acquisition, notify the director in writing, on forms provided by the director, or using a format specified by the director. Notification must include the

1. (1) date of change or acquisition;
2. (2) date wages first paid under the new ownership;

3. (3) type of change, including a

   1. (A) change in entity, such as a change from a sole proprietorship to a partnership and a partnership to a corporation;
   2. (B) corporate charter change;
   3. (C) corporate officer change;
   4. (D) a change as a result of a merger, consolidation, or purchase;
4. (4) percentage and type of operating assets acquired in this state;

5. (5) identification of current and prior owners; identification information must include at least

   1. (A) name;
   2. (B) social security number;
   3. (C) federal employer identification number;
   4. (D) business name (DBA); and
   5. (E) number of employees acquired.

(Eff. 3/25/2007, Register 181; am 12/5/2009, Register 192; am 6/16/2010, Register 194)

Authority: AS 23.20.045, AS 23.20.293