In re Tad Technical Services Corp.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed February 18, 1992, which revised the employer’s unemployment insurance contribution rate.

In January 1990, the employer merged with and continued the entire businesses of four related corporations. Three of the merged corporations carried negative employer account balances as of the computation date of December 31, 1989 (see, Labor Law § 581 [1] [e]) and had excess negative balances for the years 1986 through 1989. The Commissioner of Labor determined that a transfer had occurred and assigned the employer the unemployment…