20 C.F.R. § 345.206 Abandonment.
Title 20 - Employees' Benefits
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.
Title 20: Employees' Benefits
PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
Subpart C—Individual Employer Records
§ 345.206 Abandonment.
