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FRANKLIN ELEC. v. UNEMPLOYMENT INS. APPEALS

No. 93S02-1102-EX-89.

953 N.E.2d 1066 (2011)

FRANKLIN ELECTRIC COMPANY, INC., Appellant (Plaintiff below), v. UNEMPLOYMENT INSURANCE APPEALS OF the INDIANA DEPARTMENT OF WORKFORCE DEVELOPMENT, Appellee (Defendant below).

Supreme Court of Indiana.

September 29, 2011.

Attorney(s) appearing for the Case

Heather L. Wilson , Amy S. Wilson , Margaret L. Smith , Indianapolis, IN, Attorneys for Appellant.

Jon B. Laramore , Fenton D. Strickland , Indianapolis, IN, Attorneys for Amicus Curiae Indiana Chamber of Commerce, Inc.

Bryan H. Babb , Marisol Sanchez , Indianapolis, IN, Attorneys for Amicus Curiae Indiana Legal Foundation.

Gregory F. Zoeller , Attorney General of Indiana, David L. Steiner , Deputy Attorney General, Ronnie L. Miller , Lauren D. Bogan , Indiana Department of Workforce Development, Indianapolis, IN, Attorneys for Appellee.

On Petition to Transfer from the Indiana Court of Appeals, No. 93A02-0911-EX-01121.

SHEPARD, Chief Justice.

Franklin Electric formed two new subsidiaries and started new unemployment experience accounts with a low introductory contribution rate for each one. We hold that the new subsidiaries are not new employers and that Franklin Electric's experience rate should have applied to contributions made by the subsidiaries.

Facts and Procedural History...

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