(a) When an employing unit, whether or not an employer within the meaning of Alaska Stat. § 23.20.520, succeeds to or acquires substantially all of the operating assets of an organization, trade, or business of another employing unit which at the time of acquisition was an employer subject to this chapter, the payroll records of the predecessor employer shall be transferred as of the date of acquisition to the successor employer for the purpose of determining an employer’s qualifying period and for all other purposes of rate determination.
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Terms Used In Alaska Statutes 23.20.295

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • employer: means (A) an employing unit which for some portion of a day within the calendar year has or had in employment one or more individuals. See Alaska Statutes 23.20.520
  • employing unit: means one or more departments or other agencies of the state, a political subdivision of the state, a federally recognized tribe, an individual, or a type of organization, partnership, association, trust, estate, joint trust company, insurance company, or domestic or foreign corporation, or the receiver, referee in bankruptcy, trustee, or successor of one of these, or the legal representative of a deceased person, that has or had one or more individuals performing service for it in the state. See Alaska Statutes 23.20.520
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
(b) If the successor employer was an employer subject to this chapter before the date of acquisition, the rate of contributions for the remainder of the calendar year of acquisition is the successor employer’s rate for the period immediately preceding the date of acquisition; the rate for the succeeding years is based on the total of the successor employer’s payrolls consolidated with those of the predecessor.
(c) If the successor was not an employer before the date of acquisition, the rate is the rate applicable to the predecessor employer for the period immediately preceding the date of acquisition provided there was only one predecessor or there were only predecessors with identical rates. If the predecessor rates were not identical, the successor’s rate is the highest rate applicable to any of the predecessor employers with respect to the period immediately preceding the date of acquisition.
(d) This section does not apply to an acquisition, transfer of a trade or business, or transfer of an employers’ workforce conducting the trade or business if the acquisition or transfer is determined by the commissioner

(1) to have been primarily for the purpose of obtaining a more favorable rate of contributions under Alaska Stat. § 23.20.280 – 23.20.310;
(2) to be inequitable to the parties;
(3) to be contrary to the public interest; or
(4) to be a violation of 42 U.S.C. § 503(k) (SUTA Dumping Prevention Act of 2004).
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