Emp.'s Choice Plus, Inc. v. Ohio Dept. of Job & Family Servs.

Citations

• 2019 Ohio 4994

Syllabus

The trial court erred by affirming the determination of the Unemployment Compensation Commission (1) that three subsidiaries did not meet the definition of employer pursuant to RC 4141.01(A)(1) (2) that a transfer resulted, pursuant to RC 4141.24 (F) or (G), from the election of federal tax Q-sub status for the three subsidiaries and (3) that the parent employer was the successor-in-interest for the three subsidiaries for purposes of unemployment compensation rates and experience. Trial court reversed.