Ohio Department of Job and Family Services v. Delphi Automotive Systems LLC, Case No. 2017-0553
Tenth District Court of Appeals (Franklin County)

ISSUES:
- For the purpose of setting a for-profit company's unemployment compensation tax rate, does the "time of transfer" in R.C. 4141.24(G)(1) mean a specific date, or is it a period of time during which acts are necessary to complete the transfer?
- Under R.C. 4141.01(A)(1)(a), to be considered an "employer" for purposes of setting an unemployment compensation tax rate, must the employer employ at least one individual for some portion of the day in each of 20 different calendar weeks in either the current or preceding calendar year?