Missouri Code of State Regulations
Title 8 - DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS
Division 10 - Division of Employment Security
Chapter 4 - Unemployment Insurance
Section 8 CSR 10-4.190 - State Unemployment Tax Act Dumping

Universal Citation: 8 MO Code of State Regs 10-4.190

Current through Register Vol. 49, No. 18, September 16, 2024

PURPOSE: This rule implements federally mandated legislation regarding State Unemployment Tax Act Dumping under the Missouri Employment Security Law, section 288.110.2, RSMo.

(1) When used in section 288.110.2, RSMo the following terms mean:

(A) "Substantially common ownership" exists if, on the date of an acquisition of the organization, trade or business of an employing unit, a shareholder, officer, or other owner of a legal or equitable interest in the predecessor employing unit, or the spouse, natural child, stepparent, stepsibling, or a person within the first or second degree of consanguinity or affinity or secondary affinity of the shareholder, officer, or other owner:
1. Is a shareholder, officer or other owner of a legal or equitable interest in the successor-employing unit; or

2. Holds an option to purchase a legal or equitable interest in the successor-employing unit.

(B) "Substantially common management or control" exists if, after the acquisition of the organization, trade or business of an employing unit, the predecessor-employing unit continues to:
1. Own or manage the entity that conducts the organization, trade or business;

2. Own or manage the assets necessary to conduct the organization, trade, or business;

3. Control through security or lease arrangements the assets necessary to conduct the organization, trade or business; or

4. Direct the internal affairs or conduct of the organization, trade or business.

*Original authority: 288.220, RSMo 1951, amended 1955, 1961, 1963, 1967, 1971, 1995.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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