Glidden Co., Inc. v. Dep't of Labor and Indus

In Glidden Co., Inc. v. Dep't of Labor and Indus., 700 A.2d 555, 558 (Pa. Cmwlth. 1997), the Court has held that where one corporate employer transfers its business to another corporate employer, "it is the corporation not the shareholder(s), which is the employer." And, that "even where a corporation's stock is owned entirely by one person, the corporation . . . is viewed as an independent entity." Id. at n.9. In Glidden, the Court held that there was no transfer between employers where 100% of the stock of an employer subsidiary corporation was transferred from one independent parent corporation to another independent corporation, since the subsidiary employer corporation did not change despite the change in ownership of its stock.