This rule sets forth uniform general requirements for transfer of employment history, implements the provisions of Section 443.131(3)(g), Florida Statutes, provides criteria for determining whether a reduced unemployment compensation contribution liability was a primary purpose of a business transfer, provides penalties for violating the law regarding such transfers, and reorganizes the rule into three subsections dealing with general requirements for all successions, requirements for voluntary transfer of tax rate, and conditions for mandatory transfer of tax rate where common ownership, management and control exist between predecessor and successor.