average of the number of | |
employes in the part of | |
the organization, trade, | |
business or work force | |
transferred for each | |
calendar quarter in the | |
three calendar years | |
preceding the transfer | |
percentage of preceding | |
employer's experience | |
-------------------------------- X 100 = | record and reserve account |
balance transferred to | |
the successor-in-interest | |
average of the number of | |
employes in the total of | |
the preceding employer's | |
organization, trade, | |
business or work force for | |
each calendar quarter in | |
the three calendar years | |
preceding the transfer |
Provided, That if the part transferred has been in existence for a period of less than three calendar years preceding the transfer but more than one calendar year, then the period for which the part transferred has been in existence shall be used in the foregoing formula and credit shall be given to the successor-in-interest only for the years during which contributions were paid by the preceding employer with respect to that part of the organization, trade, business or work force transferred.
43 P.S. § 781