An employer that shares common ownership with one or more other employers cannot enroll in retrospective rating unless all employers sharing common ownership that are within the same industry category also enroll. Employers sharing common ownership can enroll individually or as members of a sponsored group. Employers sharing common ownership that are enrolled individually can choose to be rated separately or together.

Employers share common ownership when:

(1) One or more owners, directly or indirectly, own a majority interest in both employers; or

(2) One employer, directly or indirectly, owns a majority interest in another employer.