WEST VIRGINIA CODE
WVC 21 A- 1 A- 23
§21A-1A-23. Reorganized employer.
"Reorganized employer" means: (1) An employer that alters its
legal status, including changing from a sole proprietorship or a
partnership to a corporation; or (2) an employer that otherwise
changes its trade name or business identity while remaining under
substantially the same ownership.
Note: WV Code updated with legislation passed through the 2012 1st Special Session