Last Update: 4/5/13

Chapter 192-350 WAC


WAC Sections

What is a predecessor-successor relationship?
What are examples of when a predecessor-successor relationship exists?
Predecessor-successor transfers through intermediaries.
What notice must a predecessor or partial predecessor provide to the department?
What notice must a successor or partial successor provide to the department?
What are the consequences if an employer fails to respond to requests for information related to a predecessor-successor designation?
What effect does a predecessor-successor relationship have on tax rates?
How does the department determine the percentage of operating assets transferred to a partial successor?
When does an employer quit or dispose of a business for purposes of successor liability? (RCW 50.24.210.)
What is "SUTA dumping" and what are the consequences if a significant purpose for the transfer of a business is SUTA dumping?
What elements must the department prove to establish "SUTA dumping"?
What penalties apply if there is intent to knowingly evade successorship or knowingly promote the evasion of successorship provisions?
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