178. A successor that was an employer before the date on which a transaction took place qualifies for a personalized rate for the year in which the transaction took place, where, pursuant to Chapter II, it or the predecessor qualified for such a rate on the date on which the transaction took place.
The first- and second-level risk indices that apply to the successor from the date on which the transaction took place correspond respectively to the weighted average, determined pursuant to Subdivision 2, of the first-level risk index of the successor and of the predecessor, and to the weighted average, determined under the same Subdivision, of the second-level risk index of the successor and of the predecessor determined pursuant to Chapter II.
The first- and second-level risk indices of an employer that did not qualify for a personalized rate before the transaction are equal to 1.
Decision 2010-11-18, s. 178.