STATE INFORMATION

MASSACHUSETTS

Type of Rating   Reserve Ratio
Taxable Wage Base   $15,000
Minimum Tax Rate   .94% (.0094)
Maximum Positive Tax Rate   5.24% (.0524)
Maximum Negative Tax Rate   14.37% (.1437)
Weekly Benefit Amount 26 Weeks $823 - $1234 (Varies by dependents)
Tax Rating Period   10/1 - 9/30
Tax Year   1/1 - 12/31
New Employer Rate   2.42% (.0242)
  Construction 7.37% (.0737)
Voluntary Contributions   Yes
Tax Rate Notices Mailed in January or February  

INTERPRETATION OF AVAILABLE INFORMATION AT TIME OF PRESENTATION BELIEVED TO BE CORRECT BUT NOT GUARANTEED