STATE INFORMATION

TENNESSEE

Type of Rating   Reserve Ratio
Taxable Wage Base   $7,000
Minimum Tax Rate   .01% (.0001)
Maximum Positive Tax Rate   2.3% (.023)
Maximum Negative Tax Rate   10% (.10)
Weekly Benefit Amount 26 Weeks $275
Tax Rating Period   1/1 - 12/31
Tax Year   7/1 - 6/30
New Employer Rate   2.7% (.027)
  Construction 6% (.06)
Voluntary Contributions   No
Tax Rate Notices Mailed in August  

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