RSA 282-A:91-a Special Rules Regarding Transfers of Experience and Assignment of Rates.

I. Notwithstanding any other provision of law, the following shall apply regarding assignment of rates and transfers of experience:
(a)(1) If an employer transfers its trade or business, or a portion thereof, to an employing unit or to another employer and, at the time of the transfer, there is any common ownership, management, or control of the 2 employers, then the unemployment experience attributable to the transferred trade or business shall be transferred to the employer to whom such business is so transferred. The rates of both employers shall be recalculated and made effective following the date of the transfer of trade or business in accordance with such rules as the commissioner may adopt.
(2) If, following a transfer of experience under subparagraph (1), the co