20 C.F.R. § 345.406 Defunct employer.
Title 20 - Employees' Benefits
Whenever the Board determines, pursuant to §345.207 of this part, that an employer is defunct, the Board will add the amount of such employer's benefit charges, as shown in its cumulative benefit balance, to the system unallocated charge balance.
Title 20: Employees' Benefits
PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
Subpart E—Benefit Charging
§ 345.406 Defunct employer.