In re Avalon Gardens Rehabilitation & Health Care Center

Appeals from 20 decisions of the Unemployment Insurance Appeal Board, filed November 15, 2012, which ruled that Avalon Gardens Rehabilitation and Health Care Center, LLC and others were liable for unemployment insurance contributions.

Avalon Gardens Rehabilitation and Health Care Center, LLC and 19 other nursing care facilities (hereinafter collectively referred to as the facilities) each entered into a contract with Budget Services, Inc., a professional employer organization, *1086whereby Budget agreed to provide administration, accounting, finance, clerical, personnel and maintenance services.…