Marvin Mandel, Governor                       1757

() Allocation of benefit costs.—Each employer who is liable for
payments in lieu of contributions shall pay to the Executive Director
for the fund the amount of regular benefits plus the amount of one-
half of extended benefits paid that are attributable to service in the
employ of that employer. If benefits paid to an individual are based
on wages paid by more than one employer and one or more of those
employers are liable for payments in lieu of contributions, the amount
payable to the fund by each employer who is liable for those payments
shall be determined in accordance with the provisions of subpara-
graph (i) or subparagraph (ii) hereof.

(i) Proportionate allocation (when fewer than all base-period
employers are liable for reimbursement).—If benefits paid to an
individual are based on wages paid by one or more employers who
are liable for payments in lieu of contributions and on wages paid
by one or more employees EMPLOYERS who are liable for contribu-
tions, the amount of benefits payable by each employer who is liable
for payments in lieu of contributions shall be an amount which bears
the same ratio to the total benefits paid to the individual as the total
base-period wages paid to the individual by that employer bear to the
total base-period wages paid to the individual by all his base-period
employers.

(ii) Proportionate allocation (when all base-period employers are
liable for reimbursement).—If benefits paid to an individual are
based on wages paid by two or more employers who are liable for
payments in lieu of contributions, the amount of benefits payable by
each such employer shall be an amount which bears the same ratio
to the total benefits paid to the individual as the total base period
wages paid to the individual by that employer bear to the total base
period wages paid to the individual by all of his base period employers.

(5) Group accounts.—Two or more employers that have become
liable for payments in lieu of contributions, in accordance with the
provisions of paragraph (2) hereof and Section 9 and subsection
20(g)(7), may file a joint application to the Executive Director for
the establishment of a group account for the purpose of sharing the
cost of benefits paid that are attributable to service in the employ
of those employers. Each such application shall identify and authorize
a group representative to act as the group's agent for the purposes
of this paragraph. Upon his approval of the application, the Execu-
tive Director shall establish a group account for those employers,
effective as of the beginning of the calendar quarter in which he
receives the application, and shall notify the groups GROUP'S repre-
sentative of the effective date of the account. That account shall re-
main in effect for not less than one year and thereafter until termina
tion TERMINATED at the discretion of the Executive Director or
upon application by the group. Upon establishment of the account,
each member of the group shall be liable for payments in lieu of
contributions with respect to each calendar quarter in the amount
that bears the same ratio to the total benefits paid in that quarter
that are attributable to service performed in the employ of all
members of the group as the total wages paid for service in em-
ployment by that member in that quarter bear to the total wages
paid during that quarter for service performed in the employ of
all members of the group. The Executive Director shall prescribe
such regulations as he deems necessary with respect to applications
for establishment, maintenance and termination of group accounts