To meet the inoperable requirement, must the building in which the employer conducted an active trade or business be damaged, or can the inoperable requirement be met for other reasons?
The statute requires that the business be inoperable “as a result of damage sustained by reason of” the Midwestern Disasters. The damage need not be to the employer’s place of business. For this purpose, a business is inoperable if, for example, because of the disaster, the business is physically inaccessible to employees, raw materials, utilities, or customers. Similar relief was also provided to employers located in the GO Zone in response to Hurricane Katrina in 2005. For additional information, see Publication 4492 . Similar relief was also provided in response to the May 4, 2007, Kansas Storms and Tornadoes. For additional information, see Publication 4492-A . (03/09) Q: A business located in a Midwestern disaster area was rendered inoperable by the disaster. The employer decided to permanently move the business to a new location in the Midwestern disaster area. The business opened at the new location on December 5, 2008. Is the opening of the business in a new location in the Mid
Related Questions
- To meet the inoperable requirement, must the building in which the employer conducted an active trade or business be damaged, or can the inoperable requirement be met for other reasons?
- What kind of business is conducted in the current building and what happens to that activity during and after construction of the new building?
- Did the towers meet the remoteness requirement in the New York City Building Code?
