ATTACHMENT III
EXPERIENCE RATING INDEX BY STATE
RATE YEAR 1999
  Experience
Rating
System		 IEC IAC NNC BEN      ERI   
STATE ($000s) as % of
BEN		 ($000s)

as % of
BEN

($000s) as % of
BEN		 ($000s)  
Alabama BR 34,714 17.9% 7,300 3.8% 35,978 18.8% 191,126 59
Alaska PD NA NA NA NA 113,845 100.0% 113,845 INA
Arizona RR INA INA 5,024 4.2% 21,641 18.2% 118,757 INA
Arkansas RR 13,994 8.4% 1,830 1.1% 49,891 30.0% 166,319 60
California4 RR 478,652 19.7% 291,716 12.0% 181,247 7.5% 2,425,088 61
Colorado1 RR 18,493 13.0% 12,061 8.5% 8,183 5.8% 148,159 73
Connecticut BR INA INA 21,311 6.4% 37,198 11.1% 334,481 INA
Delaware BWR INA INA 3,290 5.4% 13,943 22.9% 60,810 INA
Dist. of Columbia RR INA INA 9,429 15.6% 653 1.1% 60,502 INA
Florida BR INA INA 70,010 11.7% 90,148 15.1% 597,769 INA
Georgia RR INA INA 23,528 9.5% 16,599 6.7% 247,708 INA
Hawaii RR 29,117 20.5% 16,189 11.4% 20,488 14.4% 142,369 54
Idaho RR2 24,266 26.1% 1,957 2.1% 17,835 19.2% 92,974 53
Illinois BR 1,644 0.2% 24,968 2.4% 103,501 10.0% 1,033,360 87
Indiana1 RR 27,061 11.0% 30,105 12.2% 30,463 12.3% 246,938 65
Iowa BR2 19,954 12.8% 8,784 5.6% 29,945 19.2% 156,230 62
Kansas1 RR2 18,229 15.5% 9,228 7.8% 22,896 19.5% 117,681 57
Kentucky RR 39,581 18.7% 17,232 8.1% 10,907 5.2% 211,625 68
Louisiana RR 6,318 5.1% 7,996 6.5% 28,048 22.9% 122,721 65
Maine RR2 13,167 15.5% 1,345 1.6% 17,977 21.2% 84,756 62
Maryland BR INA INA 21,852 6.9% 66,506 21.0% 316,707 INA
Massachusetts RR INA INA 12,495 1.8% 90,651 13.0% 694,784 INA
Michigan BR3 155,564 18.0% 61,758 7.9% 24,386 2.8% 861,971 72
Minnesota1 BR 38,644 11.9% 38,933 12.0% 43,870 13.6% 323,578 62
Mississippi1 BR 16,683 16.1% 16,689 16.1% 21,902 21.1% 103,557 47
Missouri RR INA INA 1,251 0.5% 66,555 24.1% 276,507 INA
Montana RR2 REPORT NOT SUBMITTED  
Nebraska RR 8,484 19.0% 2,712 6.1% 12,633 28.3% 44,616 47
Nevada1 RR2 24,902 13.6% 4,004 2.2% 22,401 12.3% 182,585 72
New Hampshire RR INA INA 3,579 15.4% 1,381 5.9% 23,264 INA
New Jersey1 RR 260,270 24.1% 99,075 9.2% 117,028 10.8% 1,078,630 56
New Mexico RR 10,913 14.8% 4,435 6.0% 16,475 22.4% 73,561 57
New York RR 296,404 19.3% 90,870 5.9% 54,252 3.5% 1,536,031 71
North Carolina RR INA INA 31,207 8.6% 97,542 26.8% 364,265 INA
North Dakota RR2 INA INA 1,470 4.7% 4,576 14.7% 31,178 INA
Ohio RR INA INA 25,423 4.3% 82,930 14.1% 588,910 INA
Oklahoma4 BWR 22,500 25.5% 13,653 15.5% 20,613 23.3% 88,321 36
Oregon BR2 57,476 16.0% 43,813 12.2% 69,984 19.4% 360,336 52
Pennsylvania BR3 240,278 18.2% 121,035 9.2% 170,602 12.9% 1,321,296 60
Puerto Rico RR REPORT NOT SUBMITTED  
Rhode Island RR INA INA 8,283 6.9% 13,891 11.5% 120,775 INA
South Carolina RR 18,858 12.3% 8,314 5.4% 37,584 24.6% 152,910 58
South Dakota RR 4,805 31.7% 786 5.2% 2,487 16.4% 15,138 47
Tennessee1 RR 41,736 13.3% 41,604 13.3% 40,315 12.9% 313,404 61
Texas BR INA INA 82,486 9.9% 198,256 23.8% 831,512 INA
Utah BR INA INA 3,130 3.7% 25,155 30.0% 83,799 INA
Vermont BR2 INA INA 3,920 9.4% 10,764 25.8% 41,695 INA
Virgin Islands RR REPORT NOT SUBMITTED  
Virginia BR 36,600 20.9% 10,065 5.8% 19,519 11.2% 174,839 62
Washington BR2 71,782 11.0% 87,165 13.3% 99,037 15.1% 654,135 61
West Virginia RR INA INA 19,326 15.4% 7,323 5.8% 125,365 INA
Wisconsin RR 59,433 13.5% 18,171 4.1% 84,361 19.1% 441,146 63
Wyoming BR 7,415 27.8% 2,951 11.1% 3,562 13.4% 26,629 48

For NH, NJ, TN, and VT, ERI is for rate year ending June 30, 2000.
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