EMERGING ISSUES IN STATE UNEMPLOYMENT · 2019-10-08 · Total Unemployment Rate June 2019...

Confidential and Proprietary

EMERGING ISSUES IN STATE UNEMPLOYMENT

October 10, 2019

Virginia Statewide Payroll Conference

Confidential and Proprietary 2

Notice/Disclaimer

The information provided herein is intended as general

guidance and is not intended to convey specific tax or legal

advice.

This webinar is intended for the education and benefit of

our customers and potential customers. This webinar

cannot be shared with third parties.

The views expressed are those of the discussion leaders

and do not necessarily reflect official positions of Equifax.

This presentation is © 2019 Equifax, Inc. All rights

reserved.


Presenter Susan Dermody

Account Executive

Employment Tax Consulting

(314) 684-2152

[email protected]

mailto:[email protected]


Economic Update

Unemployment Claims

Update

Federal Unemployment

Tax Update

State Unemployment

Tax Update

M&A Update

Summary

Q&A

October 10, 2019

TODAY’S AGENDA


ECONOMIC UPDATE

5


The U.S. Unemployment (Jobless) Rate is at a near 50-Year Low

Source: U.S. Department of Labor


The costs of unemployment remain escalated despite an improved economic environment

$5,288 Average benefit paid per

Initial Unemployment Claim

(2Q 2019)1

12.54% National Annual Benefit Charge

Overpayment Rate

(FY 06/30/2018)5

$63,408,971 Title XII Loans Outstanding – Virgin Islands

(09/05/2019)4

15.0 Average Weeks a

Claimant Draws Unemployment

(2Q 2019) 1

1 States Facing FUTA Tax

Increases in 2019

(as of 06/17/2019)4

3.7% National Total

Unemployment Rate

(August 2019)3

Source (updated on 06/18/2019): 1. U.S. DOL Data Summary (Q2 2019)

2. U.S. DOL 2018 Significant Measures of SUI Tax Systems (March 2019)

3. Bureau of Labor Statistics Monthly Current Population Survey

4. Treasury Direct Title XII Advance Activities Schedule

5. U.S. DOL Benefit Accuracy Measurement Report

6. 2019 State Unemployment Insurance Trust Fund Solvency Report

$1,348,468 Title XII Loan Interest – Virgin Islands

(accrued/billed as of 09/05/2019)4

$293 Average Tax Cost Per Employee

(2018)2

24 Underfunded state trust funds

(01/01/19)6

133% Amount of each benefit paid that employers

must contribute to their state trust fund

(2Q 2019) 1


- - The four week moving average needs to drop below 450,000 and start moving towards 400,000 (or less) for the U.S. to start experiencing employment recovery

As of 8/31/19

Source: Compiled from US DOL UI Data Summary and US DOL Unemployment Insurance Weekly Claims News Releases

8

Four Week Moving Average of Initial Claims (Seas. Adj.)

Initial unemployment claims activity has steadily declined since its peak in 2009 and is starting to level off


Average Duration

Average Duration – The number of weeks compensated for the year divided by the number of first payments.



0.0% - 3.9% TUR (34 Jurisdictions)


6.0% - 7.9% TUR (1 Jurisdiction)



> 10% TUR (0 Jurisdictions)

CT

DC

DE

MA

MD

NH

NJ

PR

RI

VT

MT

AK

WA

OR

CA

NV

HI

AZ NM

TX

OK AR

LA

FL

GA AL MS

ID

WY

UT CO

ND

SD

NE

KS

MN

WI

MI

IA

MO

IL IN OH

NY

PA

NC

SC

KY

TN

WV

VA

ME

Total Unemployment Rate June 2019

Jurisdictions include 50 U.S. States, DC and PR

Source: U.S. Department of Labor June 2019

The Total Unemployment Rate (TUR) is the rate computed by dividing Total Unemployed by the Civilian Labor Force.

Source: Bureau of Labor Statistics

Unemployment rates in a majority of states are now at or below 3.7%


States are replenishing unemployment reserves after deficits during the recession

Source: Compiled from U.S. Department of Labor UI Data Summary, 12 month rolling period (in thousands)

Unemployment

benefits spiked

during recession

Unemployment

tax revenues

(and tax rates)

continue to trend

downward

keeping just

above benefits

being paid out

U.S. Tax Revenues vs. Benefit Payments (000s)


State unemployment trust fund balances are improving from a low of -$39.46 billion (In Billions)


Total State Trust Fund Balances – Total Title XII Loan Balances= Net State Trust Fund Balances


Despite improving trust fund balances, 24 states are not considered adequately funded

Average High Cost Multiple1 As of January 1, 2019

Jurisdictions include 50 U.S. States, DC, PR, and VI

Source: U.S. DOL, SUI Trust Fund Solvency Report for 2019 (issued March 2019)

1. Average High Cost Multiple (AHCM) - a standard measure of trust fund solvency used by the U.S. Department of

Labor. A multiple of 1.00 indicates the state trust fund is sufficiently solvent.

Insolvent (≤ 0.00) - 1 Jurisdictions

Higher Risk (0.01 - 0.50) - 9 Jurisdictions

Lower Risk (0.51 - 0.99) - 14 Jurisdictions

Solvent (≥ 1.00) - 29 Jurisdictions

AK

WA

OR

CA

NV

HI

AZ NM

TX

OK AR

LA

FL

GA AL MS

ID

MT

WY

UT CO

ND

SD

NE

KS

MN

WI

MI

IA

MO

IL IN OH

NY

PA

NC

SC

KY

TN

WV

VA

ME

CT

DC

DE

MA

MD

NH

NJ

PR

RI

VI

VT


UNEMPLOYMENT CLAIMS UPDATE

14


Unemployment tax rates can be significantly impacted by both claims and tax management

TAX RATE

ASSIGNMENT

CLAIMS

MANAGEMENT

TAX

MANAGEMENT

CLAIM

APPEAL

HEARING

BENEFIT CHARGE

VOLUNTARY

CONTRIBUTION

JOINT ACCOUNT

MERGER, ACQUISITION,

REORGANIZATION

TAXES

%


Unemployment Cost Management requires significant attention from employers

States are focusing on

UI Integrity

Unemployment Costs

are Significant

UC Management is a

complex process

Average cost is

$293 per employee

Benefits drawn for

average of over

15.0 weeks

Average benefit

paid is $5,288

$3.5B (12.54%) in

UI tax

overpayments

Implementation of

SIDES

New compliance

legislation and

penalties

Guidelines and

regulations differ

by state

Requires time,

effort and expertise

Diverts focus from

core activities

States have shifted responsibility for UI Integrity to employers


Unemployment claim liability remains with an employer for up to 18 months after initial employee separation

1Q

2011

2Q

2011

3Q

2011

4Q

2011

1Q

2012

2Q

2012

Last Employer Claim – The claim notice sent to the most recent employer from which the employee has separated.

Base Period Claim – The claim notice sent to each employer for which the claimant worked during the base period.

Base Period earnings determine weekly benefit amounts and employers chargeable proportionate to wages paid.

Alternative Base Period (if applicable) – Former employees who fail to qualify under the original base period may

qualify under an alternative base period on wages paid during the last four calendar quarters prior to the claim filing date.

1Q

2018

2Q

2018

3Q

2018

4Q

2018

1Q

2019

2Q

2019




6.0% - 7.9% TUR (1 Jurisdiction)



> 10% TUR (0 Jurisdictions)

CT

DC

DE

MA

MD

NH

NJ

PR

RI

VT

MT

AK

WA

OR

CA

NV

HI

AZ NM

TX

OK AR

LA

FL

GA AL MS

ID

WY

UT CO

ND

SD

NE

KS

MN

WI

MI

IA

MO

IL IN OH

NY

PA

NC

SC

KY

TN

WV

VA

ME

Total Unemployment Rate June 2019


Source: U.S. Department of Labor June 2019

The Total Unemployment Rate (TUR) is the rate computed by dividing Total Unemployed by the Civilian Labor Force.

Source: Bureau of Labor Statistics

Unemployment rates in a majority of states are now at or below 3.7%


FY 2018 Estimated Overpayments - $3.50 Billion



FY 2018 Estimated Underpayments - $115.9 Million



Source: U.S. Department of Labor – Benefit Accuracy Measurement Report for respective years.

Unemployment benefit overpayments remain a significant challenge


Improper benefit charges remain elevated and represent annual losses of over $3.50 billion nationwide

0.0% - 4.9% (6 Jurisdictions)




15.0% -19.9% (6 Jurisdictions)

> 20% (6 Jurisdictions)


Source: U.S. Department of Labor 2018 Benefit Accuracy Measurement Report

AK

WA

OR

CA

NV

HI

AZ NM

TX

OK AR

LA

FL

GA AL MS

ID

MT

WY

UT CO

ND

SD

NE

KS

MN

WI

MI

IA

MO

IL IN OH

NY

PA

NC

SC

KY

TN

WV

VA

ME

CT

DC

DE

MA

MD

NH

NJ

PR

RI

VT

Benefit Charge Overpayment Rate Fiscal Year Ended June 30, 2018


Maximum Duration of UI Benefits (2019)

NOTE: Weeks shown in map are for regular state benefits; no additional weeks of federal benefits are available in any state. The Virgin Islands and Puerto Rico both have 26 weeks of regular unemployment insurance (UI).

SOURCE: Congressional Research Services

A state’s maximum duration can fluctuate based on the jobless rate in the state.

Less than 26 weeks (8 Jurisdictions) 26 weeks ( Jurisdictions) More than 26 weeks (2 Jurisdictions)

CT

DC

DE

MA

MD

NH

NJ

PR

RI

VI

VT

MT

AK

WA

OR

CA

NV

HI

AZ NM

TX

OK AR

LA

FL

GA AL MS

ID

WY

UT CO

ND

SD

NE

KS

MN

WI

MI

IA

MO

IL IN OH

NY

PA

NC

SC

KY

TN

WV

VA

ME

28

30

16-26 20

16

12-23

14-20

20

20

20

20-26


SIDES Integration

22

As of April 2019

Live

Ready in next 6 months

States have not committed to SIDES

AK

HI

WA

OR

CA

NV

AZ NM

TX

OK AR

LA

FL

GA AL MS

ID

MT

WY

UT CO

ND

SD

NE

KS

MN WI

MI

IA

MO

IL IN OH

NY

PA

NC

SC

KY

TN

VA

ME

NH

RI

MA

DE

MD

CT

VT

NJ WV

PR


New UI Integrity legislation, enacted in accordance with a recent federal mandate, is in effect for the majority of states

Jurisdictions include 50 U.S. States, DC, PR, and VI

In Effect

AK

WA

OR

CA

NV

HI

AZ NM

TX

OK AR

LA

FL

GA AL MS

ID

MT

WY

UT CO

ND

SD

NE

KS

MN

WI

MI

IA

MO

IL IN OH

NY

PA

NC

SC

KY

TN

WV

VA

ME

CT

DC

DE

MA

MD

NH

NJ

PR

RI

VI

VT


The Impact of UI Integrity

• While claim volumes have been trending down, the same cannot be said for the number of requests for separation details being received.

• The percentage of claims requiring additional separation details increased from prior years.

Additional Investigation

• ALL claim forms now require responses. Prior to UI Integrity, separation such as lack of work, assignment completion, and no protests did not need to be communicated to the state.

• Hearings participation is now needed to attest to the adequacy of information provided.

Response and Participation

• More and more states are issuing new questionnaires relative to the UI process in light of UI Integrity.

• Seven states are issuing new UI Integrity forms with appeal rights, requiring additional handling and investigation.

New Forms


As states enact their own legislation in response to the federal mandate, some common interpretations have emerged

Timely Response: A “timely response” has been interpreted by most states to be in the range of 7-10 days (similar to previous guidelines).

Adequate Response: While it is clear that information should be provided in response to every question in the request for information relating to the claim (as demonstrated through the SIDES framework), the exact level of detail and documentation required to ensure compliance is more difficult to define. Both employers and their Unemployment Cost Management providers will need to monitor state determinations, including the level of detail that prompts successful appeals, in order to develop a reasonable understanding of state requirements moving forward.

Pattern of Failure: The criteria for sustaining a “pattern of failure” has been more distinctly defined with most states interpreting this as the greater of two or more instances or two percent or more of claims within the prior year.


The TAAEA of 2011 directs all states to prohibit the relief of unemployment benefit charges

Employers expected to improve quality of information provided to states in initial response vs. perfecting at a later date

Federal mandate does not include loss of appeal rights, although this can be included at the state level

Resulting increases in benefit charges may negatively impact employer UI tax rates moving forward

End of benefit

period

Initial

Charges

Successful

Appeal

Charges discontinued No charge relief

…Week 17+ Week 6 Week 5 Week 4 Week 3 Week 2 Week 1 Week 7…


FEDERAL UNEMPLOYMENT TAX UPDATE

27


State repayment of Title XII loans can significantly impact an employer’s FUTA tax rates

If employer pays state SUI taxes timely and in full, a 5.4% credit is granted

If Federal Title XII loan remains outstanding for two years (as of January 1st), employers in the affected state lose 0.3% of the 5.4% credit (or $21 per employee)

0.3% FUTA credit loss continues for every year the Federal Title XII loan remains unpaid (Example: Year 1 = 0.3%; Year 2 = 0.6%, etc.)

FUTA tax rate FUTA taxable wage base FUTA tax

6.0% $7,000 $420 Per Employee

FUTA tax rate FUTA tax credit FUTA tax rate (less credit)

FUTA tax

6.0% 5.4% 0.6% $42 Per Employee


State

FUTA

Credit

Reduction

BCR

Add-On

Total

FUTA Credit

Reduction

Effective

Base

FUTA Rate

2018

Effective

FUTA Tax Rate

California(1) 0.0% 0.0% 0.0% 0.6% 0.6%

Virgin Islands(2) 2.4% 0.0% 2.4% 0.6% 3.0%

29

(1) California has fully repaid its Title XII loan and did so prior to the November 10, 2018 deadline.

(2) Virgin Islands has applied for relief from the “BCR” Add-On as of July 1, 2018, and was granted such relief.

FUTA Credit Reduction: Applicable in states following their second consecutive January 1 with an outstanding Title XII loan. Employers in an impacted state lose 0.3% of the 5.4% standard credit for each year the Federal Title XII loan remains outstanding (i.e., 0.3%, 0.6%, 0.9%, 1.2%, 1.5%, etc.).

Benefit Cost Rate/Ratio (“BCR”) Add-On: Applicable in states following their fifth consecutive January 1 with an outstanding Title XII loan. States can request a waiver by submitting a request to the U.S. DOL by July 1 of each respective year. The U.S. DOL granted waivers to all states that applied in 2018.

Final 2018 FUTA Tax Rates

Source: U.S. Department of Labor (U.S. DOL); as of November 2018


State

FUTA

Credit

Reduction

BCR

Add-On

Total

FUTA Credit

Reduction

Effective

Base

FUTA Rate

2019

Effective

FUTA Tax Rate

California(1) 0.0% 0.0% 0.0% 0.6% 0.6%

Virgin Islands(2) 2.7% 1.2% 3.9% 0.6% 4.5%

30

(1) California fully repaid its Title XII loan in 2018.

(2) Virgin Islands has applied for relief from the “BCR” Add-On each year it has applied and been granted such relief.

FUTA Credit Reduction: Applicable in states following their second consecutive January 1 with an outstanding Title XII loan. Employers in an impacted state lose 0.3% of the 5.4% standard credit for each year the Federal Title XII loan remains outstanding (i.e., 0.3%, 0.6%, 0.9%, 1.2%, 1.5%, etc.).

Benefit Cost Rate/Ratio (“BCR”) Add-On: Applicable in states following their fifth consecutive January 1 with an outstanding Title XII loan. States can request a waiver by submitting a request to the U.S. DOL by July 1 of each respective year. The U.S. DOL granted waivers to all states that applied in 2018.

Potential 2019 FUTA Tax Rates

Source: U.S. Department of Labor (U.S. DOL); as of July 2019


STATE UNEMPLOYMENT TAX UPDATE

31


Unemployment costs are impacted by several UI related activities

State Taxes

Administrative Errors

Voluntary Contributions

Benefit Payments

Taxable wage base* Maximum Tax / employee Minimum tax / employee Maximum claim liability

$8,000

$496

$8

$9,828

Virginia 2019 merit rating

A state example: Max: 6.20%

Min: 0.10%

Em

ploy

er r

ate


Average SUI tax rates have declined after the Great Recession and have dipped below pre-recessionary levels

Source: U.S. Department of Labor, Bureau of Labor Statistics

Average State Unemployment Tax Rates


Average state unemployment taxable wage bases have increased every year since 2005 to allow states to increase revenue

Average State Unemployment Wage Base


Equifax UI Trust Fund Review (20+ Years)

Source: Complied from U.S. Department of Labor UI Data Summary


Equifax UI Trust Fund Review (10+ Years)

Source: Complied from U.S. Department of Labor UI Data Summary


Source: U.S. DOL, SUI Trust Fund Solvency Report for 2019 (issued February 2019)

1 Represents the Average High Cost Multiple (AHCM), which is measured as the Reserve Ratio (Trust Fund as a % of Total Wages) at the end of the calendar year immediately preceding the report year, divided

by the Average High Cost Rate. The Average High Cost Rate is the average of the three highest calendar year benefit cost rates in the last 20 years (or a period including three recessions, if longer).

Key Driver of SUI Tax Rates: Trust Fund Solvency Minimum Adequate Solvency Level (01/01/19)

Average High Cost Multiple (“AHCM”)1


Source: U.S. DOL, Significant Measures of State Unemployment Insurance Tax Systems (issued March 2019)

1 The Minimum Adequate Level of Financing is calculated as the tax rate equal to the amount needed to cover a state’s total benefit payments (average level of last ten years) plus a solvency amount

[difference between a state’s current trust fund level (including loans)] and the recommended minimum adequate level [AHCM of 1.0 divided by five (for the increment over the next five years].

Key Driver of SUI Tax Rates: Trust Fund Solvency Minimum Adequate Financing Level (01/01/19)

Percent Difference of State Average Tax Rate from

State Minimum Adequate Financing Rate (MAFR)1

States with an Avg. Tax Rate above a MAFR States with an Avg. Tax Rate below a MAFR


Average annual SUI tax cost per employee has decreased by 40% since the height of the Great Recession

Unemployment Cost Per Employee

Unemployment costs have decreased $193

per employee over the past 6 years.

States compensated for

increased claims through higher

taxes

Annual unemployment cost per

employee has decreased to

$293

Unemployment tax cost per

employee rose to a high of

$486 at the peak of the Great

Recession

Increases in annual taxable

wage bases, increase the

amount of tax paid

Source: U.S. DOL, Office of Unemployment Insurance, Division of Fiscal and Actuarial Services, Significant Measures of SUI Tax Systems for each

respective year.


Voluntary contributions can be an effective strategy in reducing unemployment taxes

Additional considerations

Employee population

Mergers, acquisitions or reorganizations

Multiple bracket reductions

Expected increases and decreases in taxable payroll

States Allowing Voluntary Contributions

Arkansas

Arizona

Colorado

Georgia

Indiana

Kansas

Kentucky

Louisiana

Maine

Massachusetts

Michigan

Minnesota

Missouri

Nebraska

North Carolina

North Dakota

New Jersey

New York

Ohio

Pennsylvania

Rhode Island

South Dakota

Texas

Washington

Wisconsin

West Virginia

State Taxes

Administrative Errors

Voluntary Contributions

Benefit Payments


Employers can reduce unemployment taxes through strategic joint account (common rating) planning

Planning and design Define states allowing Joint Account option Review legal entity structure Evaluate unemployment tax savings Analyze all possible rate combinations Compliance requirements

– Review of state statute – Duration and filing deadlines – Dissolution provisions – Common ownership definitions

Implementation File compliance documents timely

Post implementation Verification of combined tax rate assignments Protest of incorrect determinations Validation of tax savings achieved Annual review for dissolution and modification


Utilize tax savings opportunities within each taxing jurisdiction to reduce your UI tax burden

VC only (18 Jurisdictions)

JA only (4 Jurisdictions)

Both VC and JA (5 Jurisdictions)

Not applicable (23 Jurisdictions)

VC, JA, and PVE (1 Jurisdiction)

VC and NWO (1 Jurisdiction)

VC, JA, and NWO (1 Jurisdiction)

CT

DC

DE

MA

MD

NH

NJ

PR

RI

VI

VT

Jurisdictions include 50 U.S. States, DC, PR, and VI Joint Accounts (JA), Voluntary Contributions (VC), Negative Write-Offs (NWO), and Payroll Variations Elections (PVE)

AK

WA

OR

CA

NV

AZ NM

TX

OK AR

LA

FL

GA AL MS

ID

MT

WY

UT CO

ND

SD

NE

KS

MN

WI

MI

IA

MO

IL IN OH

PA

NC

SC

KY

TN

WV VA

ME

HI

NY

Beginning with calendar year 2018, CT will no longer allow the formation of joint accounts.


MERGERS AND ACQUISITIONS UPDATE

43


U.S. M&A News and Trends

U.S. M&A deal activity decreased in August, going down 12.3% with 1,108 announcements compared to 1,263 in July. However, aggregate M&A spending increased.

Over the past 3 months, the sectors that saw the biggest increases in M&A deal activity, relative to the same three-month period one year ago, was: Consumer Services (274 vs. 246)

Finance (513 vs. 485)

Consumer Non-Durables (109 vs. 84)

Electronic Technology (106 vs. 91)

Health Technology (138 vs. 128)

Factset Flashwire US Monthly, September 2019


Effective M&A management begins with a comprehensive strategic planning process


Corporate acquisitions via stock purchase require not only a focus on compliance, but to the integration of new ownership as well

Considerations Stock acquisitions result in a change in the shareholder (owner) Underlying business is not impacted by the acquisition

Compliance Jurisdictions will require updates to changes in owners, officers and addresses Payroll systems integration of potentially different pay cycles on employment tax

liabilities/deposit dates

Before After

Employer A

Old owners New owners

Employer A


Corporate asset acquisitions necessitate addressing a variety of jurisdictional compliance, integration, and payroll reporting issues

Considerations Asset acquisitions typically involve the sale/purchase or a contribution of capital between two parties After the transaction both parties continue to exist – seller retains identity of the predecessor company The acquisition will include the transfer (in whole or in part) of assets (and often employees) to the successor

Compliance Employment tax registrations, status change, experience transfer applications and account closures Form W-2 procedure (standard or alternate) Forms 940, 941, quarterly unemployment tax returns, annual reconciliations including Schedule D Payroll systems integration of potentially different pay cycles on employment tax liability/deposit dates

Employer A

Employer B

Before After

Employer A

Employer B

Widgets Division

Widgets Division


Statutory mergers and consolidations involve a variety of jurisdictional compliance, integration, and payroll reporting issues

Considerations A merger / consolidation is the combination of two or more employers into a single employer The result of the transaction is only one employer survives The most common type of merger is a statutory merger or liquidation

Compliance Employment tax registrations, status change, experience transfer applications and account closures Required single Form W-2 filed by the survivor Forms 940, 941, quarterly unemployment tax returns, annual reconciliations including Schedule D Payroll systems integration of potentially different pay cycles on employment tax liability/deposit dates

Before After

Employer A

Employer B

Employer A

Dissolved Employer

Employer B

Including Former

Employer A


Perform an Employment Tax Research and Recovery Review to identify retroactive tax savings associated with historical M&A events


Effective M&A management is critical to unemployment cost minimization

Utilize cost management strategies Analyze transfer of experience options to obtain most favorable rate available Take advantage of Joint Account and Voluntary Contribution opportunities

Comply with federal and state rules and regulations Including P.L. 108-295; The SUTA Dumping Prevention Act of 2004 Avoid loss of taxable wage base carryover Avoid notices and complications years after the transaction date

Proper processing of unemployment claims Ensure accurate payment of benefits to claimants Ensure benefit charges are assigned to the correct employer

Avoid penalties and interest Delinquent contributions Penalty rate


Results of SUTA Dumping Detection

Source: Latest available information from the Employment and Training Administration (U.S. DOL) UI Handbook No. 401, Items 59 and 61 on the ETA 581 reports for CY 2018.

• Mandatory Transfers: State forced a transfer of experience as a result of transfers of workforce between legal entities

• Net amount charged to employers as a result of the forced transfer of experience


SUMMARY

52


Summary

Economic Trends and Trust Fund Solvency – Continue to

impact unemployment taxes

Employment Recovery Continues – 3.70% unemployment

rate June 2019

SUTA Taxes – 2020 rates start to trickle in this month

Tax Rates – Expect rates to level off and begin to increase with the

next recession

State Unemployment Taxes – Use special rating strategies, ensure

compliance with M&A events, and review rate notices carefully

2019 FUTA Tax Increases –Virgin Islands remains

Stay Informed - Tax Updates: http://insight.equifax.com/

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Questions and Answers

For more information please contact:

Susan Dermody

Account Executive

Employment Tax Services

(314) 684-2152

[email protected]

mailto:[email protected]

EMERGING ISSUES IN STATE UNEMPLOYMENT · 2019-10-08 · Total Unemployment Rate June 2019...

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Transcript of EMERGING ISSUES IN STATE UNEMPLOYMENT · 2019-10-08 · Total Unemployment Rate June 2019...