A large number of people participated in this study and contributed to the results. At the national office of the Unemployment Insurance Service (UIS), Mr. Norman Harvey was the Project Officer until his retirement. After that, Mr. Everette Hensley directed the study, assisted by Ms. Darlyne Herring. Dr. Stephen Wandner had a continuing interest in the study. Ms. Terri Thompson, now with Abt Associates, was largely responsible for the conduct of the survey of the States.

In Florida, cooperation was provided by Dr. Karen Walby, Chief of Tax, along with Ms. Ann Pelt in the tax office. In Maryland, assistance was provided by Mr. Thomas Wendel. In the spirit of cooperation and efficiency, the data were made available by Dr. David Stevens, Director of the Jacob France Center, University of Baltimore, with programming assistance provided by Ms. Liping Chen. Mr. Joseph Toth shared the list of Maryland leasing firms with us.

In Oklahoma, cooperation was provided by Mr. David Murrie, Director, Oklahoma Employment Security Commission, Unemployment Insurance Department, and Mr. Robert Vanek, Chief of Tax Enforcement.

In Texas, cooperation was obtained through Mr. William Grossenbacher, Administrator of the Texas Employment Commission, and Mr. Michael Sheridan, Director. The actual data were provided by Ms. Phoebe Knauer, Information Release Department; Ms. Avis O'Reilly, Tax Department; and Mr. Bowden Hight, Applications Development. Ms. Mary Baylie and Mr. Randy Mayes, Texas Department of Licensing and Regulation, provided a list of licensed leasing firms in the State of Texas. We also met with Mr. Scott McAnally, Mr. William Dabbert, and Mr. James Graham of the Texas Workers' Compensation Commission.

All four States provided universe data so that we could vary our identification algorithm. They then provided additional tax and benefit data for the identified leasing firms and client employers.

All States and the District of Columbia participated in the survey, including follow-up phone calls and inquiries of other agencies of the State. This made the reported survey results possible.

At the Bureau of Labor Statistics (BLS), Mr. Michael Searson, Senior Economist, along with Daniel Conti, Brian MacDonald, and Timothy Pivetz shared data and information on BLS activities with regard to employee leasing firms.

We also met with a number of interested parties. These include the following:

• Ms. Dorothy Choice, Internal Revenue Service (IRS), Houston

• Mr. Harley Duncan, Federation of Tax Administrators

• Mr. David Durban, National Council on Compensation Insurance

• Mr. James Ellenberger, Mr. Markley Roberts, AFL-CIO

• Mr. Rex Ely, Sunmark

• Ms. Lois Flesner, Mr. John Matzner, Mr. Anthony Worchilack, IRS

• Ms. Nancy Glaze, IRS, Atlanta District Office

• Mr. Richard Hobbie, congressional staff

• Mr. John Kunnick, James E. Frick Newsletter

• Mr. Charles Little, Mr. Eldred Hill, Unemployment Benefits Advisors

• Ms. Eaton Lynne, Mr. Robert Hunter, National Association of Professional Employer Organizations, formerly National Staff Leasing Association

• Mr. Carlos Saladrigas, Vincam Human Resources, Inc.

• Mr. Paul Savardi, Administaff

• Mr. Frederick Scheurn, Mr. William Lefbaum, IRS, Income Statistics

• Mr. Allan Tatum, National Association of Insurance Commissioners

• Ms. Cheryl Templeman, Interstate Conference of Employment Security Administrators

Everyone we spoke with was most helpful. We are most appreciative of the assistance we received from all of the parties involved.