DuMac, Inc. v. Board of Review of the Industrial Commission, Department of Employment Security

OPINION

BILLINGS, Judge:

DuMac, Inc. appeals a decision of the Board of Review of the Industrial Commission of Utah (the Board) affirming an administrative ruling that DuMac LLC is not the successor employer of DuMac, Inc. under the Utah Employment Security Act. We affirm.

FACTS

DuMac, Inc. is a closely held corporation that has operated a printing and direct mail advertising business in Utah for about thirty years. In 1997, the principals of DuMac, Inc. organized DuMac LLC, a limited liability company under Utah law. DuMac, Inc. owns thirty percent of DuMac LLC.

After forming DuMac LLC, DuMac,…