Wisconsin Administrative Code
Department of Workforce Development
DWD 100-150 - Unemployment Insurance
Chapter DWD 115 - Business Transfers
Section DWD 115.08 - Owned, managed, or controlled in substantial part; the same interest or interests; employed substantially the same employees
Current through February 26, 2024
(1) OWNED, MANAGED, OR CONTROLLED IN SUBSTANTIAL PART. The conditions of s. DWD 115.05(1) are satisfied if 50% or more of both entities are owned, managed, or controlled, either directly or indirectly, by the same interest or interests.
(2) THE SAME INTEREST OR INTERESTS. The department shall presume, unless shown to the contrary, that the same interest or interests includes the spouse, child or parent of the individual who owned, managed, or controlled the business, or any combination of more than one of them. To overcome the presumption that these are the same interest or interests, all of the following shall be established:
(3) EMPLOYED SUBSTANTIALLY THE SAME EMPLOYEES. The conditions of s. DWD 115.05(2), 115.06(1) (b) or 115.07(1) (c) that the transferee has employed substantially the same employees as those the transferor had employed are met if 50% or more of the employees employed by the transferor in connection with the business transferred work for the transferee.