Joint accounts of employers.
Del. Code tit. 19, § 3352
in effectThe Department may prescribe regulations for the establishment, maintenance and dissolution of joint accounts by 2 or more employers subject to assessments required by § 3345(a) of this title, and shall, in accordance with such regulations and upon application by 2 or more employers to establish such an account or to merge their several individual accounts in a joint account, maintain such joint account as if it constituted a single employer’s account.
Group accounts for 20 or more employers that have become liable for payments in lieu of assessments are prescribed in § 3345(b)(6) of this title.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title19/c033/sc03/index.htmlFetched: 10/4/2026
