A disclosure form, which must be completed by the seller (transferor) and provided to the buyer (transferee), which should contain the following information: · The amounts of the transferor's outstanding unemployment tax liability; · Any unreported tax liability; · Tax payments, tax rates and cumulative benefit charges for the most recent 5 years; · Listing of all individuals currently employed by the transferor; · Listing of all employees separated from employment with the transferor in the most recent 12 months.