... Id. The Department is responsible for determining the successorship status of an acquiring
employer when either a total or partial acquisition occurs between employers, pursuant to
Ind.Code § 22-4-10-6(a), discussed infra, and (b) [3] respectively. See id. ...
... 74; see also Ellsworth v. Homemakers Finance Serv., Inc., 424 NE2d 166, 168 (Ind.Ct.App.1981)
("merger does not necessarily follow from the acquisition of the land by the mortgagee where,
for example, it would work an injustice or violate well established principles of equity"). ...
... that the trial court should have applied New York law to interpret the 1967 asset sale agreement
and should have applied Delaware law to the de facto merger and "mere ... The agreement governing
the 1967 asset acquisition states the following regarding the transfer of liabilities: ...