ATTACHMENT III

CONFORMITY CHECKLIST FOR STATE SUTA DUMPING LAWS
QUESTIONS	YES OR NO
1.  Mandatory Transfers.  If Employer A transfers its trade or business (including its workforce) to Employer B, does the state law mandate the transfer of experience from Employer A to Employer B when there is “substantially common” ownership, management or control?
Does this mandate apply to both total and partial transfers?
2.  Prohibited Transfer.  Does state law prohibit the transfer of experience (that is, does it require a new employer rate be assigned) when a person becomes an employer by acquiring an existing employer if the purpose of the acquisition was to obtain a lower rate?
Does this prohibition apply to a “person” who, prior to the acquisition of the employer, had (a) no individuals in its employ and (b) some employment, but not enough to be an “employer” for purposes of state law?
3.  Penalties.  Does state law impose “meaningful civil penalties” for “knowingly” violating and attempting to violate the above?
Why is the penalty “meaningful?”
Does state law impose meaningful criminal penalties for the same?
Are these penalties applicable to both the person who commits the violation and any person (including the employer of the advice-giver) who knowingly gives advice leading to such a violation?
Does state law address the situation where the person giving the advice may not be an employer? (E.g., self-employed financial advisors?)
Does the definition of “knowingly” at a minimum mean “having actual knowledge of or acting with deliberate ignorance of or reckless disregard of the law”?
4.  Procedures.  Does the law require the establishment of procedures to identify SUTA dumping?
5.  Additional Procedures/Mandates.  Optional.  Does state law require/prohibit the transfer of experience in accordance with any regulations the Secretary of Labor may prescribe?  (If not, future amendments to state laws may be necessary.)