60 STAT.] 79TH CONG., 2D SESS.-CHS. 556, 557-JULY 11, 1946 civilian employee was terminated pursuant to section 4 of the Act of December 22, 1942 (56 Stat. 1073), shall be entitled to receive com- pensation, based upon her rate of pay as such civilian employee at the time of such termination of service, for the period of any accumu- lated and accrued annual leave to which she was entitled at the time of such termination of appointment to be computed over the period immediately following separation from civilian service, except that this Act shall not be deemed to authorize payment of any person for any such accumulated and accrued annual leave which was credited to her upon her subsequent employment by any department or agency of the Government. Approved July 11, 1946. [CHAPTER 557] AN ACT To amend the District of Columbia Unemployment Compensation Act, to provide for unemployment compensation in the District of Columbia, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the District of Columbia Unemployment Compensation Act, approved August 28, 1935, as amended, is further amended to read as follows: Section 3 (c) (5) is amended to read as follows: "(5) The Board shall for any uncompleted portion of the calendar year beginning with the effective date of this Act and for each cal- endar year thereafter classify employers in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their accounts. Each employer's contri- bution rate for each subsequent year or part thereof shall be calcu- lated on the basis of his records filed with the Board and benefit payments disbursed through the applicable computation date." Section 3 (c) (7) is amended to read as follows: "(7) (a) If the business of any employer is transferred in whole or in part, the transferee shall be deemed a successor for the purpose of this section. In case the transfer of any of the assets of a covered employer's business by any means whatever, otherwise than in the ordinary course of trade, such transfer shall be deemed a transfer of business and shall constitute the transferee a successor hereunder, unless the Board, on its own motion or on application of an inter- ested party, finds that all of the following conditions exist: "(1) The transferee has not assumed any of the transferor's obligations; and "(2) The transferee has not continued or resumed transferor's good will; and "(3) The transferee has not continued or resumed the business of the transferor, either in the same establishment or elsewhere; and "(4) The transferee has not employed substantially the same employees as those the transferor had employed in connection with the assets transferred. "(b) The successor, if not already subject to this section, shall become an 'employer' subject hereto on the date of such transfer, and shall accordingly become liable for contributions hereunder from and after said date. "(c) The successor shall take over and continue the employer's account, including its reserve and all other aspects of its experience under this section, in proportion to the pay roll or employees assign- able to the transferred business as determined for the purposes of this section by the Board. The successor shall be secondarily liable 527 10 U. 8. C., Supp. V, § 81 note. July 11, 1946 [S. 2234] [Public Law 5011 49 Stat. 946. D. C. Code U§46- 301 to 46-324; Supp. V,§ 46-301 et seg. 57 Stat. 106. D. C. Code, Supp. V, § 46-303 (c) (5). Classification of em- ployers. 57 Stat. 107. D. C . Code, Supp. V, § 46-303 (c) (7). Transferee deemed successor. "Employer." Continuation of em- ployer's account. Liability of succes- sor.