Wash. Admin. Code ch. 192-350 – Transfer of Business | Midpage

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Washington Administrative Code (WAC)

Chapter 350

Wash. Admin. Code ch. 192-350

Transfer of Business

EMPLOYMENT SECURITY DEPARTMENT

192-350-010What is a predecessor-successor relationship?192-350-020What are examples of when a predecessor-successor relationship exists?192-350-030Predecessor-successor transfers through intermediaries 192-350-040What notice must a predecessor or partial predecessor provide to the department?192-350-050What notice must a successor or partial successor provide to the department?192-350-060What are the consequences if an employer fails to respond to requests for information related to a predecessor-successor designation?192-350-070What effect does a predecessor-successor relationship have on tax rates?192-350-080How does the department determine the percentage of operating assets transferred to a partial successor?192-350-090When does an employer quit or dispose of a business for purposes of successor liability? (RCW 50.24.210.)192-350-100What is "SUTA dumping" and what are the consequences if a significant purpose for the transfer of a business is SUTA dumping?192-350-110What elements must the department prove to establish "SUTA dumping"?192-350-120What penalties apply if there is intent to knowingly evade successorship or knowingly promote the evasion of successorship provisions?