UIPL EUC Change 4

EMPLOYMENT AND TRAINING
ADMINISTRATION ADVISORY SYSTEM
U.S. DEPARTMENT OF LABOR
Washington, D.C. 20210

CLASSIFICATION
EUC08
CORRESPONDENCE SYMBOL
OWS/DUIO
DATE
March 4, 2009

ADVISORY: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 23-08, Change 4
TO:

STATE WORKFORCE AGENCIES

FROM:

DOUGLAS F. SMALL /s/
Deputy Assistant Secretary

SUBJECT:

Emergency Unemployment Compensation, 2008 - Program Extension

1. Purpose. To advise states about the extension of the Emergency Unemployment Compensation,
2008 (EUC08) program.
2. References. Section 2001 (“Extension of Emergency Unemployment Compensation
Program”) of Division B, Title II, the Assistance for Unemployed Workers and Struggling
Families Act, of the American Recovery and Reinvestment Act of 2009, Public Law No. 1115, enacted February 17, 2009; Unemployment Compensation Extension Act of 2008, Public
Law 110-449, enacted November 21, 2008; Supplemental Appropriations Act, 2008, Title
IV—Emergency Unemployment Compensation, Public Law 110-252, enacted June 30, 2008;
Unemployment Insurance Program Letter (UIPL) No. 23-08, and Changes 1, 2, and 3.
3. Summary of Changes. The EUC08 program was scheduled to expire on August 27, 2009.
Public Law No. 111-5 extends the “phase-out” period and expiration date of the EUC08
program as follows:
•

The period during which an individual may initially establish eligibility for the First-Tier
of EUC08 is extended to the week of unemployment ending on or before December 31,
2009. No new EUC08 First-Tier determinations may be made for weeks of
unemployment ending after December 31, 2009.

•

The start of the “phase-out” period is extended. Under the new “phase-out” period, an
individual having amounts remaining in an EUC08 account as of the last day of the last
week (as determined under the applicable state law) ending on or before December 31,
2009, will, if otherwise eligible, continue to receive payment from that account until the
earlier of exhaustion of benefits or program termination.

•

The period in which Second-Tier augmentation may occur is extended. If an individual’s
First-Tier EUC08 account is exhausted on or before December 31, 2009, the individual
may qualify for a Second-Tier benefit augmentation if an EUC08 Second-Tier period is
either then in effect or subsequently triggers “on” (even if that period triggers “on” after
December 31, 2009). However, there may be no Second-Tier benefit augmentation for
any individual exhausting a First-Tier EUC08 account after December 31, 2009.

RESCISSIONS

EXPIRATION DATE

None

Continuing

•

The expiration date of the program is extended. Under the new expiration date, no First
or Second-Tier EUC08 payments may be made for any week of unemployment beginning
after May 31, 2010.

4. Financing and Reporting. States will continue to draw down funds for benefit payments from
the Extended Unemployment Compensation Account using the Automated Standard
Application for Payment (ASAP) system and should include those amounts on the ETA 2112
(OMB No. 1205-0154), line 23 (currently labeled “Fed Emergency Compensation”), columns
C and E. Administrative funds will be provided through the UI-3 (OMB No. 1205-0132)
process. States in need of funds prior to the release of funds through the quarterly UI-3
process should inform their Regional Office.
Benefits under Title IV of the Supplemental Appropriations Act, 2008, and the
Unemployment Compensation Extension Act, Public Law 110-449 are mostly FUTA-funded
while benefits under the American Recovery and Reinvestment Act of 2009 are funded from
general revenues. Since the benefits must be charged to the appropriate source, reporting of
benefits must be aligned with the applicable law. To accomplish that requirement, states
should provide a breakout, in the “Comments” section, of EUC08 disbursements shown on
Line 39 (currently labeled “EUC08 Activities”) of the ETA 2112. States should show two
numbers:
A. FUTA Funded Benefits (show as FUTA = $XXX) — EUC08 benefits based on wages
for services with employers, except those employers listed in (B) below. This number
includes benefits paid to claimants who were eligible under Title IV of the Supplemental
Appropriations Act, 2008 and the Unemployment Compensation Extension Act, Public Law
110-449, (that is, claimants who were eligible under the law prior to the amendments made
by the American Recovery and Reinvestment Act of 2009) by virtue of having amounts
remaining in their EUC08 accounts as of March 31, 2009. In addition, this number must
include Second-Tier benefits paid to claimants who exhausted First-Tier EUC08 before
April 1, 2009, but established eligibility for Second-Tier EUC08 after March 31, 2009,
because the state entered a Second-Tier period after that date. Do not include amounts paid
for any weeks of unemployment beginning after August 27, 2009.
B. General Revenue (GR) Funded Benefits (show as GR = $YYY) — EUC08 benefits
paid based on services performed for the Federal government (UCFE and UCX), state and
local government (contributory and non-contributory), Section 501(c)(3) nonprofit employers
(contributory or non-contributory employers to which Section 3309(a)(1) of the Internal
Revenue Code applies), and federally-recognized Indian Tribes (contributory or noncontributory). In addition, include all benefits for any claimants who were not eligible for
EUC08 benefits under Title IV of the Supplemental Appropriations Act, 2008 and the
Unemployment Compensation Extension Act, Public Law 110-449 (that is, claimants who
became eligible under the amendments made by the American Recovery and Reinvestment
Act of 2009). Also include Second-Tier EUC08 benefits for those claimants exhausting
First-Tier EUC08 after March 31, 2009 and establishing Second-Tier eligibility after that
date, as well as all benefits paid for all claimants for weeks of unemployment beginning after
August 27, 2009.
5. Interpretation. The information in this document is issued to the states and cooperating state
agencies as guidance provided by the Department of Labor in its role as the principal in the
EUC08 program. As agents of the United States, the states and cooperating state agencies
may not deviate from this guidance without the prior approval of the Department. To the
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extent that the guidance provided in UIPL No. 23-08, and Changes 1, 2, and 3 are
inconsistent with this UIPL, such guidance is superseded.
6. Action Requested. Administrators are to provide this information and instructions to the
appropriate staff.
7. Inquiries. Direct questions to the appropriate Regional Office.

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