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CN 200.11 Substantially All the Assets

Click on the case numbers below to access cases, where the Board decides if an employer is a successor under G.L. c. 151A, § 14(n), based upon whether the predecessor company transferred substantially all of its assets.

0012 2826 37

0012 2826 37 (Oct. 14, 2014) – Where an employer acquired the seller’s only place of business in Massachusetts, eight of its ten vehicles, 90% of its inventory, all of its accounts receivable, the customer base, goodwill, and all nine employees, there was a transfer pursuant to G.L. c. 151A, § 14(n).  While the employer acquired only a portion of the seller’s overall business in North America, it acquired the entirety of its business in Massachusetts, or at the very least, substantially all the assets thereof.

0012 8653 99

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-115885-XA

BR-115885-XA (June 30, 2011) – Glass replacement company, which bought only the remaining third of the predecessor’s enterprise, may not be assigned the predecessor’s experience rating under G.L. c. 151A, § 14(n), because it did not acquire all or substantially all of the predecessor’s assets.

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