§ 63.14. Rate determination in subsequent years.
For calendar years subsequent to the transfer year, the rate for the successor-in-interest shall be determined on the basis of the experience record and reserve account balance, or in case of a part transfer the appropriate portion thereof, which has been transferred from the predecessor and combined with that of the successor-in-interest, except that the rate for a successor-in-interest who has acquired a predecessor’s reserve account balance which has been adjusted to zero shall be determined in accordance with § 63.16 (relating to periods of subjectivity).
The provisions of this § 63.14 amended October 22, 1971, 1 Pa.B. 2015.
This section cited in 34 Pa. Code § 63.11 (relating to general requirements); and 34 Pa. Code § 63.12 (relating to successors not formerly employers).
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