(a) An employing unit that has a change in ownership, management, or control, or that succeeds to or acquires all or part of another employing unit's trade or business, shall notify the department in writing in accordance with regulations adopted by the department. (b) For the purposes of this section, 'a change in ownership, management, or control' means a change of person, entity, or responsible party required by law to pay unemployment insurance contributions.
Alaska Legal Code