HERBERT R. O'CONOR, GOVERNOR. 631

(2) Potential rights to benefits accumulated under the
unemployment compensation laws of one or more States or
under one or more such laws of the Federal Government,
or both, may constitute the basis for the payment of benefits
through a single appropriate agency under terms which the
Board finds will be fair and reasonable as to all affected
interests and will not result in any substantial loss to the
fund;

(3) Wages or services, upon the basis of which an indivi-
dual may become entitled to benefits under an unemploy-
ment compensation law of another State or of the Federal
Government, shall be deemed to be wages for insured work
for the purpose of determining his rights to benefits under
this Act, and wages for insured work, on the basis of which
an individual may become entitled to benefits under this
Act shall be deemed to be wages or services on the basis of
which unemployment compensation under such law of an-
other State or of the Federal Government is payable, but
no such arrangement shall be entered into unless it con-
tains provisions for reimbursements to the fund for such
of the benefits paid under this Act upon the basis of such
wages or services, and provisions for reimbursements from
the fund for such of the compensation paid under such other
law upon the basis of wages for insured work, as the Board
finds will be fair and reasonable as to all affected interests;
and

(4) Contributions due under this Act with respect to
wages for insured work shall for the purposes of Section
14 of this Act be deemed to have been paid to the fund as
of the date payment wast made as contributions therefor
under another State or Federal unemployment compensa-
tion law, but no such arrangement shall be entered into
unless it contains provisions for such reimbursement to the
fund of such contributions and the actual earnings thereon
as the Board finds will be fair and reasonable as to all
affected interests.

(b) Reimbursements paid from the fund pursuant to para-
graph 3 of Sub-section (a) of this section shall be deemed to
be benefits for the purpose of Sections 3 and 9 of this Act.
The Board is authorized to make to other State or Federal
agencies and to receive from such other State or Federal agen-
cies, reimbursements from or to the fund, in accordance with
arrangements entered into pursuant to Sub-section (a) of this
section.

(c) The administration of this Act and of other State and
Federal unemployment compensation and public employment
service laws will be promoted by cooperation between this,