0012 8653 99 (July 30, 2014) – As a party to the transaction with freer access to evidence, the Board allocates the burden of production and persuasion to the employer. Transfer of inn and lounge constituted transfer of substantially all the assets and the entire business under G.L. c. 151A, § 14(n), even though buyer intended to cater to a different clientele.
BR-108760-XA (July 31, 2009) -- Even though the seller ultimately retained significant land assets, there was insufficient evidence to show that the seller continued to engage in meaningful, ongoing business activity after the transfer to a successor company. Under G.L. c. 151A, sec. 14(n), the unemployment account and benefit charges of the predecessor transfer to the successor.