(a) For a transfer of compensation experience required by Section 204.083 other than a transfer described by Section 204.085(a), the contribution rate shall be computed as provided by this section.
(b) A successor employing unit that acquires compensation experience under Section 204.083 and is an experience-rated employer on the date of the acquisition shall pay contributions from the date of the acquisition until the end of the calendar year in which the acquisition occurred at the rate computed by using the prior 36-month combined compensation experience of the predecessor employing unit and the successor employing unit on the date of the acquisition.

(c) A successor employing unit that acquires compensation experience under Section 204.083 and is not an experience-rated employer on the date of the acquisition shall pay contributions from the date of the acquisition until the end of the calendar year at the highest rate applicable at the time of the acquisition to any predecessor employing unit that is a party to the acquisition.
(d) The contribution rate for experience-rated and nonexperience-rated successor employing units shall, for the years following the year of acquisition, be computed as follows:
(1) for the first year following acquisition, the successor employing unit’s compensation experience plus the predecessor employing unit’s 24-month compensation experience ending on September 30 preceding the year of acquisition, combined with the predecessor employing unit’s compensation experience from that date to the date of the acquisition;
(2) for the second year following acquisition, the successor employing unit’s compensation experience plus the predecessor employing unit’s 12-month compensation experience ending on September 30 preceding the year of acquisition, combined with the predecessor employing unit’s compensation experience from that date to the date of the acquisition;
(3) for the third year following acquisition, compensation experience available to the successor employing unit plus the predecessor employing unit’s compensation experience from September 30 preceding the year of acquisition to the date of the acquisition; and
(4) for years subsequent to the acquisition and to the transfer of compensation experience required under Section 204.083, the predecessor employing unit’s contribution rate is computed without regard to any transfer of compensation experience required by that section.