Article 5 - TRANSFER OF RESERVE ACCOUNTS

Section 1051 - Application for transfer upon acquisition of organization, trade or business
Section 1051.5 - Sections applicable to nonprofit organization
Section 1052 - Transfer to successor employer
Section 1053 - Section applicable to applications made after 90 day period
Section 1054 - Reporting and payment by successor deemed in lieu of application
Section 1055 - Notice of application
Section 1056 - Regulations for establishment, maintenance or dissolution of joint accounts
Section 1057 - Dissolution of joint venture
Section 1058 - Joint venture defined
Section 1060 - Effective date of change in contribution rate caused by transfer
Section 1061 - Account attributable to transferred business transferred to account of employer to whom business transferred