Makkas v. Unemployment Compensation Board of Review

The issue before us necessitates an interpretation of R.C. 4141.24(F). For the following reasons we affirm the judgment of the court of appeals.

R.C. 4141.24(F) governs the allocation of unemployment compensation liabilities that attach to the purchaser from the sale of part or all of an enterprise. It states:

“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, or payments in lieu of contributions, due under Chapter 4141 of…