220 Neb. Admin. Code, ch. 7, § 006
In partial transfer cases, the Department shall assign to the transferee that portion of the taxable payroll experience represented by the portion of the business acquired. The Department shall also assign to the transferee that portion of the experience account of the transferor represented by the ratio of the sum of the taxable payrolls of the portion of the business acquired to the sum of the entire taxable payrolls of the transferor. The Department shall utilize wage information during the period of the current incomplete calendar year, if applicable, and the four completed calendar years immediately preceding the transfer. The transferee, if not already an employer, shall become an employer as of the date of the transfer.
220 Neb. Admin. Code, ch. 7, § 006