Section 2760.105  Reports Of Employing Units As To Their Status

a)         Any employing unit that commences business in any manner whatsoever, whether by purchase of a business already being operated, by starting a new business, or otherwise, shall, within 30 days after such commencement, file form UI-1 "Report To Determine Liability Under the Illinois Unemployment Insurance Act", or a document that includes the same information.

b)         In addition to complying with the requirements of subsection (a) where applicable,  any employing unit that succeeds to substantially all of the assets of an organization, trade or business, or of a severable portion of those assets, shall file  form UI-1 S&P "Report To Determine Succession" or a document that includes the same information . A report of such a sale or transfer by the successor to a severable portion of the predecessor's organization, trade or business shall not constitute a joint application for the predecessor's experience rating record  unless the report also includes the additional requirements set forth in Section 1507(B)(2)-(3) of the Unemployment Insurance Act (Act).

c)         The reports required under subsections (a) and (b) shall be filed with the Director of Employment Security, 33 South State Street, 10^th Floor, Chicago, Illinois 60603, Attn: Revenue Division.  Copies of forms UI-1 and UI-1 S&P are available at that address and at www.ides.state.il.us.

(Source:  Amended at 29 Ill. Reg. 1917, effective January 24, 2005)