136. An employer who, after the date of the resolution provided for in subparagraph 2 of the third paragraph of section 133, ceases to be administered by the board of directors of the group is no longer considered part of that group, from the date on which that administration ceases.
If the employer qualifies for retrospective adjustment of the assessment under section 87 for the assessment year, it is deemed to have elected the limit applicable to the group unless the notice provided for in section 101 reaches the Commission within the prescribed time limit.
Decision 2010-11-18, s. 136.