220 Neb. Admin. Code, ch. 7, § 002
If a successor acquires all or part of the business of a commonly owned, managed or controlled predecessor, a partial or full transfer of the predecessor's unemployment insurance account resources and liabilities is mandatory. The successor shall file an application to have an appropriate percentage of the predecessor's experience account transferred to it. Such application shall constitute the election of the successor, if not already liable, to become liable to the provisions of the Employment Security Law and shall provide such information as requested. The form shall be filed within one hundred twenty days from the date of business acquisition. In the case of a partial account transfer, any additional information required to segregate the payroll shall be provided to the Department within sixty days from the date of application. The Department shall take action to process an account transfer or partial transfer which it considers to be mandatory under Neb. Rev. Stat. § 48-654.01 based upon best information available should a successor fail to file an application or provide information requested.
220 Neb. Admin. Code, ch. 7, § 002