20 CFR · Employees' Benefits
§ 345.206 — Abandonment.
20 CFR § 345.206
TitleTitle 20: Employees' BenefitsPartPart 345: Employers' Contributions and Contribution Reports
SourceeCFR (current through Apr 3, 2026)
This text of 20 C.F.R. § 345.206 (Abandonment.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
20 C.F.R. § 345.206 (2026).
Text
§ 345.206 Abandonment.
If an employer abandons property or discontinues service but continues to operate as an employer, the employer's individual employer record shall continue to be calculated as provided in this subpart without retroactive adjustment.
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Nearby Sections
11
§ 345.201
Individual employer record defined.§ 345.202
Consolidated employer records.§ 345.203
Merger or combination of employers.§ 345.204
Sale or transfer of assets.§ 345.205
Reincorporation.§ 345.206
Abandonment.§ 345.207
Defunct employer.§ 345.208
System records.§ 345.301
Introduction.§ 345.303
Computation of rate.Cite This Page — Counsel Stack
Bluebook (online)
20 C.F.R. § 345.206, Counsel Stack Legal Research, https://law.counselstack.com/cfr/20/345/345.206.