§ 345.205. Reincorporation.
44 words·~1 min read·
/us/cfr/t20/s§ 345.205·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The cumulative benefit balance, net cumulative contribution balance, 1-year compensation base, and 3-year compensation base of an employer that reincorporates or otherwise alters its corporate identity in a transaction not involving a merger, consolidation, or unification will attach to the reincorporated or altered identity.