MI SB0012

Prohibits the unemployment agency from consolidating or combining experience and unemployment accounts of separate employer entities into a single account or assessing a consolidated contribution rate, unless there was a transfer of trade or business in violation of section 22b(1) or disregard of separate legal entities through commingling of assets for an unlawful purpose.

Allows the unemployment agency to combine employer entity accounts for transfers occurring after July 1, 2005, if the transfer was solely or primarily for reducing reimbursement payments or contribution rates, or if separate legal entities were disregarded through commingling of assets and failure to follow corporate formalities for an unlawful purpose.

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

Requires consolidation or combination to be retroactive to the date in the original determination if the unemployment agency's determination is upheld in final proceedings.

Awards prevailing parties court costs and reasonable attorney fees if the unemployment agency's consolidation or combination determination is overturned by the board of review or court.