• BR-108760-XA pdf format of BR-108760-XA

    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.