430 CMR, § 21.05
Current through Register 1536, December 6, 2024
For employers involved in a change of ownership including, without limitation, changes occurring due to acquisition, consolidation, partial transfer, or whole successorship, during a calendar quarter, any employing unit reporting quarterly wages for employees who received health insurance coverage through the MassHealth agency or through ConnectorCare for a continuous period of at least 56 days during that quarter shall be liable for the EMAC Supplement for that quarter, consistent with the provisions of 430 CMR 21.03. The acquiring employer is not allowed credit for any EMAC Supplement contributions paid by the acquired employer on employee wages prior to the acquisition.
430 CMR, § 21.05