ATTACHMENT II
EXPERIENCE RATING INDEX BY STATE
RATE YEAR 1998
  Experience
Rating
System		 IEC IAC NNC BEN      ERI   
STATE ($000s) as % of
BEN		 ($000s)

as % of
BEN

($000s) as % of
BEN		 ($000s)  
Alabama BR INA INA 7,300 3.8% 31,420 16.3% 193,233 INA
Alaska PD NA NA NA NA 114,384 100.0% 114,384 INA
Arizona RR INA INA 7,002 5.1% 24,544 17.8% 137,748 INA
Arkansas RR 11,402 6.6% 5,494 3.2% 51,869 30.0% 173,037 60
California RR INA INA 339,209 13.1% 195,343 7.6% 2,581,358 INA
Colorado1 RR 32,347 20.1% 16,265 10.1% 7,693 4.8% 161,238 65
Connecticut1 BR 53,710 14.2% 20,376 5.4% 39,129 10.4% 377,832 70
Delaware BWR INA INA 5,578 7.7% 2,050.0 2.8% 71,993 INA
Dist. of Columbia1 RR 3,410 4.7% 11,787 16.2% 796 1.1% 72,752 78
Florida BR INA INA 8,079 1.5% 98,681 18.7% 528,180 INA
Georgia RR 63,564 22.8% 25,814 9.3% 46,119 16.6% 278,209 51
Hawaii RR 38,289 24.9% 21,388 13.9% 22,340 14.5% 153,816 47
Idaho1 RR2 26,371 28.9% 2,036 2.2% 16,421 18.0% 91,144 51
Illinois BR 3,204 0.3% 26,715 2.3% 109,548 9.4% 1,159,739 88
Indiana1 RR 33,182 13.2% 34,923 13.9% 32,126 12.7% 251,996 60
Iowa BR2 24,128 13.4% 11,980 6.7% 36,054 20.1% 179,612 60
Kansas RR2 INA INA 3,648 3.0% 24,658 20.4% 121,167 INA
Kentucky RR INA INA 16,506 8.1% 8,395 4.1% 204,955 INA
Louisiana RR 4,678 3.4% 9,211 6.6% 29,866 21.5% 138,762 68
Maine1 RR2 13,968 14.0% 543 0.5% 25,868 25.9% 99,788 60
Maryland BR INA INA 23,753 7.4% 67,936 21.0% 322,821 INA
Massachusetts1 RR 161,151 22.8% 3,571 0.5% 96,892 13.7% 706,004 63
Michigan1 BR3 165,976 17.9% 106,079 11.5% 27,459 3.0% 925,212 68
Minnesota BR INA INA 47,081 15.9% 7,253 2.5% 296,041 INA
Mississippi1 BR 23,821 19.7% 15,714 13.0% 24,656 20.4% 120,744 47
Missouri1 RR 31,465 11.3% 1,513 0.5% 65,157 23.3% 279,510 65
Montana RR2 INA INA 5,295 10.2% 6,465 12.5% 51,825 INA
Nebraska RR INA INA 4,028 8.7% 13,762 29.7% 46,286 INA
Nevada1 RR2 14,674 9.3% 2,586 1.6% 20,805 13.2% 158,099 76
New Hampshire1 RR 1,170 4.3% 2,308 8.6% 1,597 5.9% 26,971 81
New Jersey RR REPORT NOT SUBMITTED INA
New Mexico RR INA INA 5,161 7.1% 15,912 22.0% 72,259 INA
New York1 RR 116,883 7.0% 108,327 6.5% 61,249 3.7% 1,664,738 83
North Carolina1 RR 120,937 31.1% 25,886 6.7% 98,001 25.2% 388,846 37
North Dakota1 RR2 INA INA 1,719 4.7% 7,426 20.4% 36,427 72
Ohio RR 120,560 18.8% 39,043 6.1% 84,190 13.1% 641,438 62
Oklahoma4 BWR 13,319 16.7% 11,305 14.2% 14,412 18.1% 79,799 51
Oregon1 BR2 13,201 5.0% 14,690 5.6% 50,176 19.2% 261,552 70
Pennsylvania1 BR3 240,437 17.8% 127,184 9.4% 165,505 12.2% 1,352,699 61
Puerto Rico RR INA INA 33,305 18.0% 177 0.1% 185,109 INA
Rhode Island RR INA INA 10,328 7.8% 13,936 10.5% 132,835 INA
South Carolina1 RR 17,602 9.9% 13,323 7.5% 40,513 22.9% 176,943 60
South Dakota RR INA INA 937 6.1% 2,519 16.3% 15,432 INA
Tennessee RR 55,817 18.8% 69,594 23.4% 36,204 12.2% 297,473 46
Texas BR INA INA 89,928 9.9% 197,918 21.7% 912,573 INA
Utah BR INA INA 2,498 3.5% 22,399 31.0% 72,284 INA
Vermont1 BR2 9,348 20.5% 3,573 7.8% 11,159 24.5% 45,638 47
Virgin Islands RR REPORT NOT SUBMITTED INA
Virginia BR 42,621 24.2% 10,222 5.8% 21,067 12.0% 176,097 58
Washington1 BR2 58,926 8.2% 84,191 11.7% 162,745 22.6% 721,409 58
West Virginia RR INA INA 26,004 20.4% 7,496 5.9% 127,765 INA
Wisconsin1 RR 67,451 14.8% 15,748 3.5% 84,504 18.6% 455,024 63
Wyoming BR INA INA 1,040 3.8% 3,682 13.6% 27,174 INA

For NH, NJ, TN, and VT, ERI is for rate year ending June 30, 1999.
DE is a Benefit Wage Ratio state and is not required to report Ineffective Charges.
AK is a Payroll Decline state and is not required to report Ineffective Charges.
1 Data supplied in the old format
2 State uses an array method for assigning tax rates.
3 State also uses reserve ratio elements in its system.
4 State supplied estimate of IEC
RR - Reserve Ratio; BR - Benefit Ratio; BWR - Benefit Wage Ratio; PD - Payroll Decline
INA- Information Not Available
NA -Not Applicable