1752

Laws of Maryland

[Ch. 790

Employer's
Benefit
Ratio			Alternate Rate	Table
	A	B	C	D	E	F
.0000-.000	2.7%	0.3%	0.1%	0.1%	0.1%	0.1%
.0001-.0002	3.0%	0.6%	0.1%	0.1%	0.1%	0.1%
.0003-.0030	3.3%	0.9%	0.3%	0.1%	0.1%	0.1%
.0031-.0060	3.6%	1.2%	0.6%	0.3%	0.1%	0.1%
.0061-.0090	3.6%	1.5%	0.9%	0.6%	0.3%	0.1%
.0091-.0120	3.6%	1.8%	1.2%	0.9%	0.6%	0.3%
.0121-.0150	3.6%	2.1%	1.5%	1.2%	0.9%	0.6%
.0151-.0180	3.6%	2.4%	1.8%	1.5%	1.2%	0.9%
.0181-.0210	3.6%	2.7%	2.1%	1.8%	1.5%	1.2%
.0211-.0240	3.6%	3.0%	2.4%	2.1%	1.8%	1.5%
.0241-.0270	3.6%	3.3%	2.7%	2.4%	2.1%	1.8%
.0271-.0300	3.6%	3.6%	3.0%	2.7%	2.4%	2.1%
.0301 and over	3.6%	3.6%	3.3%	3.0%	2.7%	2.4%

G

0.1%
0.1%
0.1%
0.1%
0.1%
0.1%
0.3%
0.6%
0.9%
1.2%
1.5%
1.8%
2.1%

[(4)] (5) For the purpose of making any computation under
this subsection, any amount which has been credited to Maryland's
account under Section 903 of the Social Security Act, as amended,
and which has been appropriated for expenses of administration,
whether or not withdrawn from said account, shall be excluded
from the total amount available for benefits in the fund. Further,
amounts receivable by the fund as Federal reimbursements for
shareable benefits under the Federal-State Extended Unemployment
Compensation Act of 1970 and all advance payments made on behalf
of eligible employers electing to reimburse the fund for benefit
charges in lieu of contributions shall be treated as accounts receivable
to the fund and shall be included in the fund for computation pur-
poses under this section.

[(5)] (6) If an employer subject to this article shall transfer
to another employing unit, or other employing units by sale or other-
wise, his entire organization, trade, or business, or substantially all
the assets thereof, and [such] that transfer constitutes a transfer
of [such] that employer's employing enterprise as a going concern,
the Executive Director shall combine the experience-rating records
of the two employing units and shall for purposes of rate determina-
tion transfer to the successor employer the payroll record and the
benefit charges of the predecessor. In the event the predecessor re-
mains in business and has employment after the date of the transfer,
[said] the predecessor shall be regarded for experience-rating pur-
poses as a new employer. Provided, that the payroll record and bene-
fit charges of the predecessor shall be charged to the new employing
unit or employing units in the same proportion as the payroll record
of the unit being transferred has to the total business of the
predecessor.

The successor employer shall be liable for the contributions for
such business from the date the transfer occurred.

If the successor is an employer at the time of the transfer, and has
been assigned a contribution rate pursuant to the provisions of this
subsection, he shall continue to. pay contributions, at such previously
assigned rate from the date the transfer occurred through the next
June 30.