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Directive:

UNEMPLOYMENT INSURANCE PROGRAM LETTER No. 05-17


Status: Active

WIOA Operating Guidance : No
Subject:
Interpretation of "Contract" and "Reasonable Assurance" in Section 3304(a)(6)(A) of the Federal Unemployment Tax Act

Purpose:
To provide the Department of Labor's (the Department) interpretation of the terms "contract" and "reasonable assurance" as used in sections 3304(a)(6)(A)(i) through (iv) of the Federal Unemployment Tax Act (FUTA). This guidance supersedes the guidance provided in Unemployment Insurance Program Letter (UIPL) No. 04-87 issued on December 24, 1986, and applies to all levels of education for public and non-profit educational institutions, including primary, secondary, and post-secondary education. The Department is issuing this guidance to remind states of the requirements, clarify the definitions of "contract" and "reasonable assurance," and to explain how they apply to situations that were not addressed in UIPL No. 04-87. This guidance also provides an overview of the relevant amendments to section 3304(a)(6), FUTA, to help states understand the historical background and the Department's interpretation of these provisions.

To

STATE WORKFORCE AGENCIES

From

PORTIA WU /s/
Assistant Secretary

Date

December 22, 2016

Expiration Date

Continuing

Rescissions:    None
Contact :

Please direct questions or requests for technical assistants to the appropriate regional office.

Text :
To preserve the formatting of this document, it has been converted to PDF (Portable Document Format) to retain its original layout.

Attachments :
Click on links below to view, save, or print Attachment(s).

  1. Attachment I - Flowchart Illustrating how to Determine if the Between and Within Term Denial Applies
  2. Attachment II - Examples for Determining Reasonable Assurance
  3. Attachment III - Historical and Legal Analysis



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