In re Contribution Rate of the Lord Baltimore Press, Inc.

The question in the instant case is whether

Lord Baltimore Press (the successor employer) qualifies as a successor in interest to Bichardson Taylor-Globe’s (the predecessor employer) unemployment compensation account as set forth in Section 4141.24 (F), Bevised Code. That section provides, in pertinent part:

“If an employer transfers his business or otherwise reorganizes such business, the successor in interest shall assume the resources and liabilities of such employer’s account, and continue the payment of all contributions due under Sections 4141.01 to 4141.46, inclusive, of the Bevised…