MI SB0005

Prohibits the unemployment agency from consolidating or combining experience and unemployment accounts of separate employer entities into a single account unless there has been a violation of section 22b(1) or a disregard of separate legal entities through commingling of assets and failure to follow corporate formalities for an unlawful purpose.

Allows the unemployment agency to combine employer experience accounts for coverage after July 1, 2005, only if a transfer of trade or business after that date was made solely or primarily to reduce reimbursement payments or contribution rates, or if there was intentional disregard of separate legal entities through asset commingling and failure to follow corporate formalities.

Prohibits consolidation or combination of employer accounts while a request for redetermination, appeal to the board of review, or appeal to circuit or appellate court is pending.

Requires that if the agency's consolidation determination is upheld in a final proceeding, the consolidation shall be retroactive to the date established in the original determination.

Requires the board of review or court to award court costs and reasonable attorney fees to the prevailing party if the agency's consolidation determination is overturned.