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20 CFR 345.206

§ 345.206 Abandonment.

United States · 20 CFR — Employees' Benefits · Status: effective

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20 CFR 345.206, § 345.206 Abandonment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/77857
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Full text

If an employer abandons property or discontinues service but continues to operate as an employer, the employer's individual employer record shall continue to be calculated as provided in this subpart without retroactive adjustment.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.