"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.
W. Va. Code § 21A-1A-23
Reorganized employer
Known as the Unemployment Compensation Law
The act spans §§ 21A-10-1 to 21A-9-9a (265 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.