Appeal of First Student, Inc.

The petitioner, First Student, Inc., appeals a decision of the administrative hearing committee (AHC) for the New Hampshire Department of Employment Security (DES), as affirmed by the DES appellate board, ordering it to pay unemployment compensation contribution payments that were recalculated on a retroactive basis. We reverse.

This appeal involves two entities with similar names. First Student, Inc. provides bus transportation for school systems and conducts business in New Hampshire and many other States. In 1998, First Student Services LLC was formed under Delaware law. In January 2001,…