Attachment II

EXPERIENCE RATING INDEX BY STATE
Rate Year 2003
STATE Experience
Rating
System		 Ineffective Charges Inactive Charges Noncharges Benefits
($000s)		 ERI
($000s) as % of
BEN		 ($000s) as % of
BEN		 ($000s) as % of
BEN
Alabama BR 75,369 25.9% 12,263 4.2% 28,185 9.7% 290,581 60
Alaska PD NA NA NA NA 125,231 100.0% 125,231 NA
Arizona RR INA* INA INA* INA INA* INA INA* INA
Arkansas RR INA* INA INA* INA INA* INA INA* INA
California RR INA INA 581,153 13.1% 297,613 6.7% 4,429,370 INA
Colorado RR 242,801 51.1% 51,389 10.8% 13,055 2.7% 474,981 35
Connecticut BR 147,326 23.3% 69,833 11.0% 47,508 7.5% 632,606 58
Delaware BWR NA NA 6,609 6.5% 24,855 24.4% 101,951 NA
Dist. of Columbia RR REPORT NOT SUBMITTED  
Florida BR 267,265 23.8% 116,669 10.4% 162,197 14.4% 1,123,966 51
Georgia RR 529,341 72.1% 74,797 10.2% 41,609 5.7% 734,667 12
Hawaii RR 17,638 11.9% 17,664 11.9% 27,903 18.9% 147,937 57
Idaho RR2 57,119 33.5% 3,917 2.3% 30,356 17.8% 170,669 46
Illinois BR 977,576 42.5% 42,759 1.9% 149,405 6.5% 2,302,022 49
Indiana RR 208,857 30.2% 95,642 13.8% 86,717 12.5% 691,298 43
Iowa BR2 39,691 11.3% 26,148 7.4% 59,137 16.8% 351,407 64
Kansas RR2 49,464 18.8% 20,608 7.8% 45,192 17.2% 262,762 56
Kentucky RR 148,934 31.3% 33,126 7.0% 45,627 9.6% 476,561 52
Louisiana RR 60,348 24.8% 5,386 2.2% 43,340 17.8% 242,998 55
Maine RR2 18,230 15.7% 798 0.7% 49,721 42.9% 116,014 41
Maryland BR 107,986 21.2% 43,492 8.6% 136,099 26.8% 508,372 43
Massachusetts RR 970,139 51.1% 3,562 0.2% 195,423 10.3% 1,899,416 38
Michigan BR3 363,165 18.7% INA* INA 162,967 8.4% 1,939,229 INA
Minnesota BR INA* INA INA* INA INA* INA INA* INA
Mississippi BR 52,090 27.2% 20,791 10.9% 33,345 17.4% 191,214 44
Missouri RR 166,034 29.7% 3,607 0.6% 111,616 20.0% 559,145 50
Montana RR2 13,921 20.4% INA INA 9,495 13.9% 68,314 INA
Nebraska RR 24,013 20.8% 6,506 5.6% 33,539 29.1% 115,450 45
Nevada RR2 INA INA INA INA 49,139 13.5% 365,223 INA
New Hampshire RR INA* INA 15,580 14.2% 18,018 16.4% 110,099 INA
New Jersey RR 648,827 31.4% 207,449 10.0% 274,803 13.3% 2,067,147 45
New Mexico RR 19,717 18.1% 7,318 6.7% 23,620 21.7% 108,715 53
New York RR 688,776 21.6% 234,512 7.4% 94,121 3.0% 3,188,142 68
North Carolina RR INA* INA INA* INA INA* INA INA* INA
North Dakota RR2 996 2.3% 2,814 6.4% 5,160 11.7% 44,112 80
Ohio RR INA INA INA* INA 158,970 11.2% 1,424,067 INA
Oklahoma1 BWR 101,341 43.4% 32,459 13.9% 38,744 16.6% 233,313 26
Oregon BR2 235,910 28.8% 67,981 8.3% 155,499 19.0% 819,307 44
Pennsylvania BR3 INA* INA 189,415 7.9% 276,881 11.5% 2,408,456 INA
Puerto Rico RR REPORT NOT SUBMITTED  
Rhode Island RR 33,408 18.4% 11,035 6.1% 18,193 10.0% 181,853 66
South Carolina RR 141,222 32.4% 56,042 12.8% 61,621 14.1% 436,459 41
South Dakota RR 10,206 34.4% 1,606 5.4% 4,961 16.7% 29,628 43
Tennessee RR 99,446 16.9% 89,108 15.1% 67,001 11.4% 588,486 57
Texas BR 343,936 16.3% 198,513 9.4% 395,204 18.7% 2,114,856 56
Utah BR INA INA 22,480 9.7% 54,001 23.3% 231,843 INA
Vermont BR2 31,190 33.7% 11,948 12.9% 17,819 19.2% 92,684 34
Virgin Islands RR REPORT NOT SUBMITTED  
Virginia BR 302,584 51.5% 34,137 5.8% 37,141 6.3% 587,299 36
Washington BR2 INA* INA INA* INA INA* INA INA* INA
West Virginia RR 29,777 21.4% 17,283 12.4% 11,090 8.0% 138,867 58
Wisconsin RR 257,194 27.6% 44,817 4.8% 161,782 17.3% 933,381 50
Wyoming BR 6,109 21.8% 494 1.8% 5,113 18.3% 28,003 58
DE is Benefit-Wage state and is not required to report Ineffective Charges.
AK is a Payroll Decline state and is not required to report Ineffective Charges.

1 State supplied estimate of IEC
2 State uses an array method for assigning tax rates.
3 State also uses reserve ratio elements in its system.

RR - Reserve Ratio; BR - Benefit Ratio; BWR - Benefit Wage Ratio; PD - Payroll Decline
INA- Information Not Available
NA -Not Applicable
* Reported data failed consistancy checks