10 a.m. 93A02-1202-EX-127. After Boulder Acquisition Corporation (“BAC”) merged with Affiliated Computer Services, Inc. (“ACS”), the Indiana Department of Workforce Development determined that BAC was the successor employer for ACS and each of ACS’s 26 subsidiaries. Therefore, the Department combined the 27 previously separate experience accounts for purposes of unemployment contributions into a single account and assessed a single contribution rate. BAC protested the determination, but the Liability Administrative Law Judge agreed with the Department, concluding BAC was the successor employer to ACS and all of its subsidiaries because it had acquired “the organization, trade, or business, or substantially all the assets” of ACS and the subsidiaries. BAC now appeals, contending it acquired only ACS, such that the Department’s determination should be reversed, separate experience accounts restored, contribution rates readjusted, and overpayments by BAC refunded.