Boulder Acquisition Corp. (n/k/a Affiliated Computer Services, LLC) v. Unemployment Insurance Appeals of the Indiana Dept. of Workforce Development

OPINION

ROBB, Chief Judge.

Case Summary and Issue

Boulder Acquisition Corporation (“BAC”), a subsidiary of Xerox Corporation, merged with Affiliated Computer Services, Inc. (“ACS”). In doing so, BAC acquired equity interests in various subsidiaries of ACS, several of which operate in Indiana (the “Subsidiaries”). In addition to combining the unemployment insurance experience accounts of BAC and ACS, the Indiana Department of Workforce Development (the “Department”) also combined the experience accounts of BAC and the Subsidiaries. BAC and the Subsidiaries raise the sole issue of whether the…