In re ELN of New York, Inc.

Appeals from two decisions of the Unemployment Insurance Appeal Board, filed July 2, 2003, which ruled that the unemployment insurance experience rating of Employee Leasing Network was transferred to ELN of New York, Inc. and ELN Professional Employer Group, Inc.

The present unemployment insurance experience rating dispute involves three corporations, all owned and operated by Gregg Paul. The corporations, Employee Leasing Network, Inc. (hereinafter Employee Leasing), ELN of New York, Inc. (hereinafter ELN NY) and ELN Professional Employer Group, Inc. (hereinafter ELN Professional), each…