[ 2.12.1 - Processing Transactions ][ 2.12.2 - STA Screen Processing ][ 2.12.3 - C-10 Processing Multiple Predecessor/Successors ]

Sometimes a successor employer will acquire more than one predecessor employer, or a predecessor employer may be acquired by more than one successor employer. If either of these situations occur, it is necessary to update Commission records to reflect the acquisition of multiple predecessors or successors. Although the situation does not occur frequently, the system is designed to handle processing of multiple predecessors and successors during the same tax run.

To process a transaction involving multiple predecessors or successors:

1. Review Commission records to verify that the transaction is proper. Review the STS, SPD and SUC screens.
   
   It is unusual for an account to have multiple successors. If an account already shows a partial or total successor, carefully examine Commission records before recording another partial or total successor. If you are unsure as to whether it is proper to record the transaction, consult your unit supervisor.
   
   
2. Process all acquisitions in the same tax run if there is a rate transfer and all have the same acquisition date or the acquisition dates are in the same quarter.
   
   If all predecessors or successors to an account are known, it is essential to record all of them in the same tax run. Rates are recalculated on a daily basis and all current Status information must be in place for the production of accurate rates.
   
   Note: If there is a rate transfer, process acquisitions in different tax runs if acquisition dates are not in the same quarter.
   
   
3. Process the transaction using the STA screen unless three or more predecessors or successors are involved.
   
   The STA screen is capable of processing only two predecessors and successors at a time. Use Form C-10 and the appropriate C-10 Continuation Sheet(s) to process the transaction if more than two predecessors or successors are involved. When using the continuation sheet(s) at least one predecessor/successor must be listed on C-10.
   
   Continuation sheets for multiples successors and predecessors cannot be used when acquisitions are partials with rate transfer code 4 & 5 (C-JA-A). You will need to add the additional acquisitions to Form C-10 and mark the pages, i.e. page 1 of 2, page 2 of 2.
   
   C-10 Continuation Sheet (Additional Predecessors) Form ID-108
   
   C-10 Continuation Sheet (Additional Successors) Form ID-109

The STA screen can be used to add two predecessors and two successors at a time.

ADDING MULTIPLE PREDECESSORS

Key ACCT (Successor account number)

Press <Enter>

The record of the account will display.

Note: If the account is becoming liable because of the acquisition, key the appropriate liability information. See Chapter 1 - “New Accounts 201.022”.

Key A PRED (Predecessor account number)

Key  DT    (Acquisition date)
        T/P    Key appropriate code (see Chapter 1 - "Acquisition Codes")
        A/N   Key appropriate code (see Chapter 1 - "Acquisition Codes")

Note: If the account already has two predecessors displaying, over key the existing predecessor information with the new predecessor information. Existing predecessor information will not be replaced when the system is updated with the new information.

Press <PF5> to add record.

ADDING MULTIPLE SUCCESSORS

Key ACCT (Predecessor account number)

Press <Enter>

The record of the account will display. If the account needs to be inactivated, key the appropriate close information.

Key REG   SUSPD DT
       DOM  SUSPD DT
       AGR   SUSPD DT

Key NORPTDUE

Key REAS => 1 = Business Closed - No Successor
                        2 = Business Continued - Employment Discontinued
                        4 = Acquired by a New Account
                        5 = Acquired by an Established Account

Partial predecessors, as they can either remain open or be closed, will be closed reason 1 (or 2 if they continue to operate without employment) if need be. Do not close a partial predecessor unless there is no longer employment.

Key A SUCC (Successor account number)

Key DT  (Acquisition date)
       T/P  Key appropriate code (Chapter 1 - “Acquisition Codes”)
       A/N Key appropriate code (Chapter 1 - “Acquisition Codes”)

Note: If the account already has two successors displaying, over key the existing successor information with the new successor information. Existing successor information will not be replaced when the system is updated with the new information.

Press <PF5> to add record.

1.  Complete Form C-10 for each successor(s).
Write Account Number	(Successor account number)
AE Number
Init (Initials)
Date
Authority
Brief name ( above lines 1-6)

Note: If the account is becoming liable because of the acquisition, write the appropriate liability information. See procedure for New Accounts. The C-10 only has space to list four predecessors (two on the front and two on the back). If the back page is used, write “over” on bottom of front page. If there are more than four predecessors the continuation sheet Form ID-108 will need to be used.

On the front of the C-10 in the Predecessor/Successor section:

Write Account Number	(Predecessor account number)
Brief Name	(Abbreviated predecessor name)
Effective Date	(Date of acquisition)
Joint Application	Write appropriate codes to indicate Total or
	Partial and to indicate Approved or Not-Filed
	See Chapter 1 - “Acquisition Codes”.
2. Complete C-10 Continuation Sheet Form ID-108, only if there are more than four predecessors.
Write Account Number	(Successor account number)
AE Number	(User number)
Pg	(Indicate paging if more than 2 pages)
Write Account Number	(Predecessor account number)
Brief Name	(Abbreviated predecessor name)
Date	(Date of acquisition)
Joint Application	Write appropriate codes to indicate Total or
	Partial and to indicate Approved or Not-Filed
	See Chapter 1 - "Acquisition Codes".

Partial predecessors, as they can either remain open or be closed, will be closed reason 1 (or 2 if they continue to operate without employment) if need be. Do not close partial predecessor unless there is no longer employment.

3. Complete Form C-10 for each predecessor(s).

Write Account Number	(Predecessor account number)
AE Number
Init (Initials)
Date
Authority
Brief name ( above lines 1-6)

The C-10 only has room to list four successors (2 on the front and 2 on the back). If back page is used, write “over” on bottom of front page. If there are more than four successors the continuation page Form ID-109 will need to be used.

On bottom of C-10:

Write Account Number                         (Successor account number)
          Brief Name                                 (Abbreviated successor name)
          Effective Date                             (Date of acquisition)

Joint Application – Write appropriate codes to indicate Total or Partial and  Approved or Not-Filed. See Chapter 1 - “Acquisition Codes”.

4. Complete C-10 Continuation Sheet ID-109, only if there are more than four predecessors.

Write Account Number                        (Predecessor account number)
          AE Number                                (User ID)
          Pg                                               (Indicate paging if more than 2 pages)

Write Account Number                         (Successor account number)
          Brief Name                                 (Abbreviated successor name)
          Date                                            (Date of acquisition)

Joint Application – Write appropriate codes to indicate Total or Partial and Approved or Not-Filed. See Chapter 1 - “Acquisition Codes”.

5. Place Form C-10(s) & Form ID-109 in the C-10’s Basket.

6. Status Operations Unit (SOU) will forward the forms to Data Processing for keying. Changes will process during the tax run.