Indiana Code

Ind. Code § 22-4-10-6 (2026)

Successor employers

✓ current as of May 2026

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Sec. 6. (a) Except as provided by IC 22-4-6.5, when:

(1) an employing unit (whether or not an employing unit at the time of the acquisition) becomes an employer under IC 22-4-7-2(a);

(2) an employer acquires the organization, trade, or business, or substantially all the assets of another employer; or

(3) an employer transfers all or a portion of the employer's trade or business (including the employer's workforce) to another employer as described in IC 22-4-11.5-7;

the successor employer shall, in accordance with the rules prescribed by the department, assume the position of the predecessor with respect to all the resources and liabilities of the predecessor's experience account.

(b) Except as provided by IC 22-4-6.5 or IC 22-4-11.5, when:

(1) an employing unit (whether or not an employing unit at the time of the acquisition) becomes an employer under IC 22-4-7-2(b); or

(2) an employer acquires a distinct and segregable portion of the organization, trade, or business within this state of another employer;

the successor employer shall assume the position of the predecessor employer with respect to the portion of the resources and liabilities of the predecessor's experience account as pertains to the distinct and segregable portion of the predecessor's organization, trade, or business acquired by the successor. Both the disposer and the acquirer must disclose the transfer to the department in the form and manner prescribed by the department not later than thirty (30) days immediately following the disposition date or not later than ten (10) days after the disposing and acquiring employers are sent a request for information, whichever is the earlier date. This portion of the resources and liabilities of the disposing employer's experience account shall be transferred in accordance with the rules prescribed by the department.

(c) Except as provided by IC 22-4-6.5 or IC 22-4-11.5, the successor employer, if an employer prior to the acquisition, shall pay at the rate of contribution originally assigned to it for the calendar year in which the acquisition occurs, until the end of that year. If not an employer prior to the acquisition, the successor employer shall pay at the rate of contribution assigned to the predecessor employer for the period starting with the first day of the calendar quarter in which the acquisition occurs, until the end of that year. However, if a successor employer, not an employer prior to the acquisition, simultaneously acquires all or part of the experience balance of two (2) or more employers, the successor employer shall pay at the highest rate applicable to the experience accounts totally or partially acquired for the period starting with the first day of the calendar quarter in which the acquisition occurs, until the end of the year.

Formerly: Acts 1947, c.208, s.1007; Acts 1951, c.295, s.9; Acts 1955, c.317, s.5; Acts 1967, c.310, s.12; Acts 1969, c.300, s.2; Acts 1971, P.L.355, SEC.21; Acts 1975, P.L.252, SEC.1. As amended by P.L.20-1986, SEC.5; P.L.18-1987, SEC.36; P.L.21-1995, SEC.72; P.L.98-2005, SEC.6; P.L.108-2006, SEC.13; P.L.33-2013, SEC.3; P.L.122-2019, SEC.23.

Notes of Decisions

Cited in 10 cases, 1994–2017 · leading case: Ashlin Transp. Servs., Inc. v. Indiana Unemployment Ins. Bd., 637 N.E.2d 162 (Ind. Ct. App. 1994).

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Ashlin Transp. Servs., Inc. v. Indiana Unemployment Ins. Bd., 637 N.E.2d 162 (Ind. Ct. App. 1994). · cites it 10× “Section 6(a) provides the definition of a “successor employer” as where one “acquires the organization, trade or business, or substantially all the assets of another employer.”

Indianapolis Concrete, Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 900 N.E.2d 48 (Ind. Ct. App. 2009). · cites it 14× “, under Ind.Code § 22-4-10-6. We reverse. *49 The relevant facts follow.”

D & D NAPA, Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 44 N.E.3d 67 (Ind. Ct. App. 2015). · cites it 12× “[16] In closing, the DWD’s counsel asked the ALJ to find that D&D was a successor employer under Ind.Code § 22-4-10-6 or, in the alternative, that D&D did at least acquire a distinct and segrega-ble portion of the organization under Ind.”

Franklin Elec. Co. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 953 N.E.2d 1066 (Ind. 2011). · cites it 4× “In Ashlin, the Court of Appeals was defining "distinct and segregable” under Indiana Code § 22-4-10-6(b). The term "distinct and seg-regable” appears repeatedly in the Unemployment Compensation Act.”

Boulder Acquisition Corp. (n/k/a Affiliated Comput. Servs., LLC) v. Unemployment Ins. Appeals of the Indiana Dept. of Workforce Dev., 976 N.E.2d 1282 (Ind. Ct. App. 2012). · cites it 8× “The Department asserts we should conclude BAC is the “successor employer” to the Subsidiaries pursuant to Indiana Code section 22-4-10-6 because of BAC’s ownership of the Subsidiaries, combined with the fact that they all had a single employee benefit plan.”

UTLX Mfg., Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 906 N.E.2d 889 (Ind. Ct. App. 2009). · cites it 2× “" In addition, Indiana Code section 22-4-10-6(b)(2) provides that when "an employer acquires a distinct and segregable portion of the organization, trade, or business within this state of another employer, the successor employer shall assume the position of the predecessor…”

Franklin Elec. Co. v. Unemployment Ins. Appeals of the Dep't of Workforce Dev., 928 N.E.2d 880 (Ind. Ct. App. 2010). · cites it 2× “Indiana Code section 22-4-10-6(b) (2009), provides that an employer becomes a successor employer via a partial acquisition when it acquires a distinct and segregable portion of the organization, trade, or business within this state of another employer [and that in such cases]…”

In re Old Carco LLC, 505 B.R. 151 (Bankr. S.D.N.Y. 2014). “” Ind.Code § 22-4-10-6(a). New Chrysler filed a Report to Determine Status and Report of Transfer — Complete Sale on the Closing Date stating that it had acquired a “complete” organization, listed the same business address as Old Careo, characterized the transfer as an…”

Diversified Technical Servs., Inc. v. Indiana Dep't of Workforce Dev., 84 N.E.3d 723 (Ind. Ct. App. 2017). · cites it 7× “a successive employer, for purposes of assumption of an experience account, when the employer has acquired the “organization, trade, or business, or substantially all the assets of another employer.”

Payroll Disbursement Account 2, Inc. v. Unemployment Ins. Appeals of the Indiana Dept. of Workforce Dev. (Ind. Ct. App. 2012). · cites it 4× “See Ind. Code § 22-4-10-6 (b)(2). A partial successor employer “shall assume the position of the predecessor employer with respect to the portion of the resources and liabilities of the predecessor’s experience account as pertains to the distinct and segregable portion of the…”

— Ind. Code § 22-4-10-6(a) — 6 cases

Ashlin Transp. Servs., Inc. v. Indiana Unemployment Ins. Bd., 637 N.E.2d 162 (Ind. Ct. App. 1994). “Section 6(a) provides the definition of a “successor employer” as where one “acquires the organization, trade or business, or substantially all the assets of another employer.”

Indianapolis Concrete, Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 900 N.E.2d 48 (Ind. Ct. App. 2009). “, under Ind.Code § 22-4-10-6. We reverse. *49 The relevant facts follow.”

Boulder Acquisition Corp. (n/k/a Affiliated Comput. Servs., LLC) v. Unemployment Ins. Appeals of the Indiana Dept. of Workforce Dev., 976 N.E.2d 1282 (Ind. Ct. App. 2012). “The Department asserts we should conclude BAC is the “successor employer” to the Subsidiaries pursuant to Indiana Code section 22-4-10-6 because of BAC’s ownership of the Subsidiaries, combined with the fact that they all had a single employee benefit plan.”

D & D NAPA, Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 44 N.E.3d 67 (Ind. Ct. App. 2015). “[16] In closing, the DWD’s counsel asked the ALJ to find that D&D was a successor employer under Ind.Code § 22-4-10-6 or, in the alternative, that D&D did at least acquire a distinct and segrega-ble portion of the organization under Ind.”

— Ind. Code § 22-4-10-6(b) — 4 cases

Franklin Elec. Co. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 953 N.E.2d 1066 (Ind. 2011). “In Ashlin, the Court of Appeals was defining "distinct and segregable” under Indiana Code § 22-4-10-6(b). The term "distinct and seg-regable” appears repeatedly in the Unemployment Compensation Act.”

Franklin Elec. Co. v. Unemployment Ins. Appeals of the Dep't of Workforce Dev., 928 N.E.2d 880 (Ind. Ct. App. 2010). “Indiana Code section 22-4-10-6(b) (2009), provides that an employer becomes a successor employer via a partial acquisition when it acquires a distinct and segregable portion of the organization, trade, or business within this state of another employer [and that in such cases]…”

— Ind. Code § 22-4-10-6(b)(2) — 1 case

UTLX Mfg., Inc. v. Unemployment Ins. Appeals of the Indiana Dep't of Workforce Dev., 906 N.E.2d 889 (Ind. Ct. App. 2009). “" In addition, Indiana Code section 22-4-10-6(b)(2) provides that when "an employer acquires a distinct and segregable portion of the organization, trade, or business within this state of another employer, the successor employer shall assume the position of the predecessor…”

— Ind. Code § 22-4-10-6(c) — 1 case

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