Sometimes it is necessary to amend predecessor and/or successor information shown on an account. Predecessor and successor information consists of the, Account Number, Acquisition Date, Total or Partial designation and Approved or Not-Filed designation. Information can be erroneous because of incorrect information from the employer or Commission error. In either case, the information should be corrected because liability and/or tax rates can be affected.
(1)PRED: (2) XX-XXXXXX-X (3) T-JA-N (4) 12-07-08+
| 1 | 0 | T-JA-N | Total – No Rate Transfer |
| 1 | 5 | T-JA-A | Total – Rate Transfer |
| 2 | 0 | P-JA-N | Partial Received - Not yet processed |
| 2 | 5 | P-JA-A | Partial - Approved C-82/C-83 |
1 |
0 |
T-JA-N |
Total – No Rate Transfer |
|
1 |
5 |
T-JA-A |
Total – Rate Transfer - Common Ownership |
|
| 2 | 0 | P-JA-N |
|
|
| 2 | 5 | P-JA-A | Partial – Approved C-82/C-83 – No Common Ownership | |
| 3 | 5 | P-PA-A | Partial – Approved C-82/C-83 – Common Ownership | |
| 4 | 5 | C-JA-A | Partial – No C-82/C-83 – Common Ownership – Rate Transfer |
Changes to predecessor or successor information should not be made without proper documentation. If Commission records do not support a change, ask the employer to fax or mail supporting documentation. Proper documentation does not have to be on official Commission forms. Documentation can be any type of correspondence signed by the employer or their representative, so long as it supports the change. If you are uncertain whether Commission records contain proper documentation, consult your unit supervisor prior to recording the change.
There are two methods to correct predecessor or successor information: STA screen and Form C-10. The STA screen should be used whenever screen edits allow its use. Form C-10 should only be used in situations where STA screen usage is not possible. If a transaction involves two or more related accounts and one of the accounts cannot be amended using the STA screen, it is possible to use the STA screen for one account and Form C-10 for the other. Changes to each account must process in the same tax run.
When amending predecessor or successor information on an account with no rate transfer involved,
always key a parallel change to the related account number. For example, if you are changing the
acquisition date on a predecessor account, you must also change the acquisition date on its corresponding
successor account. Failure to key a matching transaction can result in a failed transaction or rate
problems.
In special situations it may be necessary to perform only half of a transaction. If this occurs, consult
the Experience Rating Unit prior to any action. If the system prevents entering only half of a transaction,
consult your unit supervisor.
If non-matching dates are entered when recording an acquisition, the transaction will “kick-out”.
If an acquisition date is changed, and the successor account became liable because of the acquisition,
it is necessary to change the subject date for the successor account. It is also necessary to change
the inactivation date for the predecessor account. Current Status procedures mandate that all three of
these dates match (acquisition date, subject date and suspend date), so changing one of the dates make
it necessary to change the other two dates.
Predecessor or successor accounts can be deleted using the STA screen or Form C-10. If the account number you wish to delete does not display on the STA screen, Form C-10 must be used. The STA screen cannot be used to delete predecessor or successor account numbers which do not display.
To delete a predecessor or successor account number using the STA screen:
Access the STA Screen.
1. Key ACCT
2. Press <Enter>. The account will display.
3. Key D just to the left of the account number you want to
delete.
Do not erase predecessor or successor
account information.
4. Press <PF5> to add the record.
Predecessor or successor account numbers can be changed when there is no rate transfer involved. If an employer account displays an incorrect predecessor or successor account number, the incorrect account number must be deleted and the correct account number added. This is the only method to change an incorrect predecessor or successor account number.
A predecessor or successor account number can be changed using the STA screen or Form C-10. If the predecessor or successor account number you wish to delete does not display on the STA screen, use Form C-10. The STA screen cannot be used to delete predecessor or successor account numbers which do not display.
Important: Remember that altering predecessor information can change the first chargeable quarter for a successor account. Review successor information anytime predecessor account information is changed.
To change a predecessor or successor account number using the STA screen:
Access the STA Screen.
| 1. | Key ACCT |
| 2. | Press <Enter> |
| The account will display | |
| 3. | Key D just to the left of the account number you want to delete. |
| Do not erase predecessor or successor account information. | |
| 4. | Key A to indicate new predecessor or successor information is being added. |
| 5. | Key PRED or SUCC (new account number) |
| DT (acquisition date) | |
| 6. | Key T/P - key appropriate code |
| 7. | Key A/N - key appropriate code |
| 8. | Press <PF5> to add the record. |
Amending an Acquisition Date when there is no Rate Transfer
Sometimes an acquisition date on the system does not match the date on which the acquisition actually
occurred. Acquisition dates need only be changed if the system date is not within the same quarter
as the actual acquisition date. Do not change the acquisition date if the system date and actual
date are within the same quarter. Dates within the same quarter have no effect on an employer's tax
rate.
If there is no rate transfer now and no transfer applying after the changes, there is no new processing
required. You can do a C (change) to change an acquisition date.
If non-matching dates are entered when recording an acquisition, the transaction will “kick-out”.
If an acquisition date is changed, and the successor account became liable because of the acquisition,
it is necessary to change the subject date for the successor account. It is also necessary to change
the inactivation date for the predecessor account. Current Status procedures mandate that all three of
these dates match (acquisition date, subject date and suspend date), so changing one of the dates make
it necessary to change the other two dates.
To change an acquisition date using the STA screen:
Access the STA Screen.
1. Key ACCT
2. Press <Enter>
The account will display.
3. Key C beside the account number to be changed.
4. Key DT the new acquisition date.
5. Press <PF5> to add the record.
Amending from Partial to Total or Total to Partial with No Rate Transfer
When there is no rate transfer and we need to make a change from a total to a partial acquisition or vice versa, you can continue to use a C (change) if the account is being corrected to change from partial to total or total to partial within the same quarter.
To change the Total to Partial or vice versa designation using the STA screen:
Access the STA screen.
1. Key ACCT
2. Press <Enter> the account will display
3. Key C beside the account number to be changed.
4. Key T/P - key appropriate code
5. Key A/N - key appropriate code
6. Press <PF5> to add the record.
Amending an Acquisition with a Rate Transfer
If an acquisition is erroneously recorded with or without a transfer of compensation experience, regardless
of whether such an error is on the part of the Commission or the employer, it must be corrected.
When changing a transfer of compensation experience, take care to examine the successor’s first
chargeable quarter. In many situations the first chargeable quarter will not remain the same and
will need adjustment to an earlier or later period.
A predecessor or successor account number can be changed using the STA screen or Form C-10. If the
predecessor or successor account number you wish to delete does not display on the STA screen,
use Form C-10. The STA screen cannot be used to delete predecessor or successor account numbers which
do not display.
When making corrections to all acquisitions involving any type of rate transfer, it is imperative
that we make the corrections in two different days. The situations are listed below.
Day 1:
Access the STA Screen.
1. Key ACCT
2. Press <Enter> the account will display
3. Key D just to the left of the account number you want to delete. Do not erase predecessor or successor account information.
4. Press <PF5> to add the record.
Day 2:
Access the STA screen
1. Key ACCT
2. Press <Enter> the account will display
3. Key A to indicate new predecessor or successor information is being added.
4. Key predecessor or successor (enter account number) and DT (acquisition date)
5. Key T/P – key appropriate code
6. Key A/N – key appropriate code
7. Press <PF5> to add the record
Employers have an option to request for partial transfers. A partial acquisition occurs when a successor acquired only a distinct or separable part of a business that is identifiable and segregable from the predecessor. The employer must submit completed and accurate C-82’s and C-83’s and must be filed with the agency within one year of the date the partial acquisition. Experience Rating Unit processes approved C-82’s and C-83’s. See Chapter 7 - “Partial Acquisitions” for more details.
On Day 1 the Rates Unit will (d) delete the erroneous information. On Day 2 the Rates Unit will (A) add the correct information.
1. Prior to receiving C-82’s and C-83’s successor accounts are assigned the following appropriate codes:
| 2 | 0 | P-JA-N | Partial - No Application – No common Ownership |
| 4 | 5 | C-JA-A | Partial – Common Owner – Total Rate Transfer |
2. After the C-82’s and C-83’s are approved and processed, successor accounts are amended by Status Section to reflect the following appropriate codes.
| 2 | 5 | P-JA-A | Partial Application – Approved C-82 & C-83 - No common Ownership |
| 3 | 5 | P-PA-A | Partial – Common Owner – C-82 & C-83 Approved |
