29 C.F.R. § 1904.34 Change in business ownership.
Title 29 - Labor
If your business changes ownership, you are responsible for recording and reporting work-related injuries and illnesses only for that period of the year during which you owned the establishment. You must transfer the Part 1904 records to the new owner. The new owner must save all records of the establishment kept by the prior owner, as required by §1904.33 of this Part, but need not update or correct the records of the prior owner.
Title 29: Labor
Part 1904—Recording and Reporting Occupational Injuries and Illnesses
Subpart D—Other OSHA Injury and Illness Recordkeeping Requirements
§ 1904.34 Change in business ownership.
