When any employing unit acquires the experience rating account of one or more employers under the provisions of 40 O.S. Section 3-111.1, and the employing unit was an employer subject to the Employment Security Act of 1980 at the time of the acquisition, the contribution rate for the acquiring employing unit after the acquisition shall be determined as follows:

1. (1) The experience rating accounts of the successor employer and the predecessor, or predecessors, shall be consolidated for the experience period immediately preceding the acquisition, and the Benefit Wage Ratio shall be computed on the total experience of all the employers.
2. (2) The Benefit Wage Ratio so computed shall be used to determine the successor's contribution rate for the remainder of the calendar year in which the acquisition occurred. The contribution rate so established shall be applicable to the successor employer beginning with the first day of the calendar quarter in which the acquisition occurred.

Amended at 12 Ok Reg 1375, eff 5-12-95

Amended at 22 Ok Reg 733, eff 5-15-05

Amended at 23 Ok Reg 885, eff 5-15-06

Amended at 30 Ok Reg 491, eff 5-15-13

Amended at 41 Ok Reg, Number 22, effective 8-12-24