Section 612.280 - Transfers of experience record: Conditions for mandatory or voluntary transfer; partial transfer1. Transfers of an experience record are mandatory:(a) If there is substantially common ownership, management or control between two or more employers and one of the employers transfers all or part of its business, including, without limitation, its workforce, to the other employer.(b) If the receiver, trustee, executor, administrator or other representatives, under designation or order of a court, succeeds to the assets of a predecessor employer to carry on pending liquidation or reorganization.2. Transfers of an experience record are voluntary if there is no substantially common ownership, management or control between two or more employers and: (a) A successor employer acquires the entire or a severable and distinct portion of the organization, trade or business, or substantially all the assets, of an employer;(b) Proper notice of any change in the organization, trade or business is filed with the Division within 90 days immediately following the effective date of the change; and(c) The mutual acquiescence of the predecessor and the successor to the transfer is properly executed and the successor provides evidence of the acquisition to the Division within 1 year after the date of the issuance by the Division of official notice of eligibility to transfer.3. In a partial transfer, the successor employer shall provide the amount of taxable wages reported by the separated unit for the previous 3 calendar years. The Division will allocate benefit charges and contributions paid to the separated unit in the same proportion that total taxable payrolls attributable to the separated unit bear to the total taxable payrolls attributable to the operations retained by the transferring employer during the same period.4. The Administrator may waive the time limit set forth in paragraph (b) of subsection 2 for good cause shown.Nev. Admin. Code § 612.280
Employm't Security Dep't, No. 13 §§ I, IV & VI, eff. 4-1-65-NAC A 6-3-85; A by Employm't Security Div. by R094-00, 10-18-2000; R200-05, 2-23-2006NRS 612.220, 612.550, 612.732