The Board of Directors approved amendments to policy AP1-37-5, Deposit Accounts, of the Assessment Manual. The amended policy provides direction on transfers from the deposit account system to the classification system. The policy sets out the following three types of transfers: a deposit account employer requests transfer into the classification system; a deposit account employer's operations are transferred to either a new employer or an existing employer in the classification system; or the Board transfers a deposit account employer into the classification system where the employer is unable to maintain its credit worthiness. Policy provides guidance on the effective date of these transfers. It also clarifies the process for the recovery of any deposit account unfinalled claims and other liabilities to ensure that these liabilities do not become the responsibility of the classification system. The amendments are effective June 17, 2003 and apply to all decisions made on or after that date.