§ 63.16. Periods of subjectivity.

 (a)  Subsequent to the transfer year, a successor-in-interest who has acquired the whole or part of the reserve account balance of a predecessor which was adjusted to zero under the provisions of section 302(c) of the Law (43 P. S. §  782(c)) shall not have his rate determined on the basis of the combined experience of the predecessor and the successor-in-interest until the expiration of three calendar years following the computation date on which the predecessor’s account was adjusted to zero, unless prior to the expiration of the three-year period the successor-in-interest as of any computation date meets either of the following reporting requirements:

   (1)  Has been subject under the Law for 14 or more consecutive calendar quarters.

   (2)  Has been subject under the Law for a period as long as, or longer than, the preceding employer.

 (b)  A successor-in-interest whose period of subjectivity under the Law is not sufficient to meet the requirements of subsection (a) of this section shall pay contributions at the rate provided in section 301(d)(1)(D)(3) of the Law (43 P. S. §  781(d)(1)(D)(3)).

   The provisions of this §  63.16 amended October 22, 1971, 1 Pa.B. 2015.

   This section cited in 34 Pa. Code §  63.11 (relating to general requirements); 34 Pa. Code §  63.12 (relating to successors not formerly employers); 34 Pa. Code §  63.14 (relating to rate determination in subsequent years); 34 Pa. Code §  63.15 (relating to determination under combined experience provisions); and 34 Pa. Code §  63.17 (relating to binding effect of transfers).