For state unemployment insurance (“SUI”) tax purposes, employers engaged in merger and acquisition (“M&A”) transactions must adhere to the SUI tax provisions in each taxing jurisdiction (50 states, DC, PR, and VI), based on each unique set of facts and circumstances. An M&A transaction can broadly be defined as a transaction involving the transfer of workforce from one legal entity to another.  When one of the legal entities involved in an M&A transaction is emerging from bankruptcy, unique opportunities may be presented.