New Hampshire § 282-A:93 Acquisition of Segregable Unit

New Hampshire Statutes

§ 282-A:93 — Acquisition of Segregable Unit

New Hampshire § 282-A:93

Title XXIIILABOR

Ch. 282-AUNEMPLOYMENT COMPENSATION

SubdivisionContributions

This text of New Hampshire § 282-A:93 (Acquisition of Segregable Unit) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 282-A:93 (2026).

Text

I.Whenever any employing unit, whether or not an employing unit at the time, in any manner succeeds to, or has succeeded to, or acquires, or has acquired, a segregable portion of an employer's organization, trade, or business, and all of the assets of that employer devoted to that segregable portion, with the intent to continue the organization, the trade and the business of that segregable portion, it may assume for all purposes the position of such employer with respect to such employer's separate account and contribution liability to the extent such separate account and contribution liability is assignable to such segregable unit.

II.If such succeeding employing unit is at the time of acquisition an employer, it shall continue to pay contributions at the rate assigned to it until the

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I. Whenever any employing unit, whether or not an employing unit at the time, in any manner succeeds to, or has succeeded to, or acquires, or has acquired, a segregable portion of an employer's organization, trade, or business, and all of the assets of that employer devoted to that segregable portion, with the intent to continue the organization, the trade and the business of that segregable portion, it may assume for all purposes the position of such employer with respect to such employer's separate account and contribution liability to the extent such separate account and contribution liability is assignable to such segregable unit.
II. If such succeeding employing unit is at the time of acquisition an employer, it shall continue to pay contributions at the rate assigned to it until the end of the then current tax year.
III. If such succeeding employing unit is not at the time of acquisition an employer, it shall pay contributions at the rate assigned to the transferring employer until the end of the then current tax year.
IV. No transfer of a portion of any employer's separate account shall be made under RSA 282-A:91-93 except upon application of the succeeding employing unit and waiver by the transferring employer of all its rights and interest in such segregable portion of its separate account. Application in writing together with the notarized waiver shall be filed with the commissioner within 30 days from the date on which the acquisition occurs.
V. For the purpose of RSA 282-A:91-93, "segregable unit" shall mean a separately maintained, housed and conducted establishment whose activities have been physically detached from the other plants, factories or premises of the employer and for which the employer has maintained separate books of account including payrolls. A unit shall be considered segregable only for the periods during which such separation of location and books of account are maintained.

Legislative History

1937, 178:1. 1939, 138:14-17. 1941, 103:24-30. RL 218:6. 1943, 178:1. 1945, 138:13, 16. 1947, 59:16. 1949, 251:2. 1951, 36:3, 4, 6; 142:1-6. 1953, 209:5, 6. RSA 282:6(E)(3). 1955, 7:3; 141:12-14. 1957, 118:7; 313:4. 1961, 88:17-23, 27-29. 1963, 194:6-8. 1965, 208:8, 9. 1967, 75:3; 400:6. 1969, 460:11-19. 1971, 156:24-29. 1981, 408:3, eff. Oct. 1, 1981.