PERCENT OF AMOUNT DUE DETERMINED

UNCOLLECTIBLE/DOUBTFUL - CONTRIBUTORY EMPLOYERS

Calendar Year Ending December 31, 2005
Receivables Doubtful Amount
Declared Receivables Determined Receivables
STATE Uncollectible (Removed) Receivable Amounts Deposited Liquidated Amount Due * Percent

Connecticut $ 139,723 $ 2,145,401 $ 17,840,174 $ 590,648,224 $ 15,453,144 $ 593,035,254 0.4%

Maine $ 1,205 $ 239,089 $ 5,411,378 $ 94,325,297 $ 4,907,510 $ 94,829,165 0.3%
Massachusetts $ 1,481,803 $ 5,267,069 $ 59,163,453 $ 1,637,948,602 $ 48,271,128 $ 1,648,840,927 0.4%
New Hampshire $ - $ 130,620 $ 1,275,100 $ 78,896,610 $ 1,269,201 $ 78,902,509 0.2%
New Jersey $ - $ 18,466,540 $ 110,475,869 $ 1,610,550,285 $ 74,365,734 $ 1,646,660,420 1.1%
New York $ 8,653,741 $ 35,174,981 $ 693,886,662 $ 2,452,922,494 $ 669,921,250 $ 2,476,887,906 1.8%
Puerto Rico $ - $ 7,694,865 $ 35,998,662 $ 181,891,653 $ 25,125,010 $ 192,765,305 4.0%
Rhode Island $ - $ 91,486 $ 12,875,768 $ 183,238,597 $ 12,923,044 $ 183,191,321 0.0%
Vermont $ 76,278 $ 720,980 $ 3,075,141 $ 48,413,844 $ 2,238,550 $ 49,250,435 1.6%
Virgin Islands $ - $ 61,902 $ 591,163 $ 1,874,345 $ 539,315 $ 1,926,193 3.2%

REGION 01 $ 10,352,750 $ 69,992,933 $ 940,593,370 $ 6,880,709,952 $ 855,013,886 $ 6,966,289,436 1.2%

Delaware $ 105,985 $ 1,210,931 $ 11,772,725 $ 74,305,241 $ 10,250,600 $ 75,827,366 1.7%

District of Columbia $ - $ 1,344,238 $ 10,155,016 $ 105,033,257 $ 10,148,581 $ 105,039,692 1.3%
Maryland $ 943,972 $ 4,897,879 $ 106,200,227 $ 515,979,114 $ 99,628,323 $ 522,551,018 1.1%
Pennsylvania $ 12,633,290 $ 2,912,171 $ 75,142,268 $ 2,549,742,632 $ 55,627,398 $ 2,569,257,502 0.6%
Virginia $ 1,824,725 $ 10,931,777 $ 22,682,062 $ 530,375,707 $ 8,018,056 $ 545,039,713 2.3%
West Virginia $ 464,964 $ 1,349,746 $ 11,325,992 $ 134,724,464 $ 8,791,940 $ 137,258,516 1.3%

REGION 02 $ 15,972,936 $ 22,646,742 $ 237,278,290 $ 3,910,160,415 $ 192,464,898 $ 3,954,973,807 1.0%

Alabama $ 52,631 $ 1,863,530 $ 6,868,630 $ 299,442,649 $ 4,929,460 $ 301,381,819 0.6%

Florida $ 16,113,321 $ 19,932,379 $ 202,545,416 $ 1,126,751,260 $ 173,138,597 $ 1,156,158,079 3.1%
Georgia $ 106,178 $ 2,607,376 $ 51,044,158 $ 695,581,666 $ 54,631,990 $ 691,993,834 0.4%
Kentucky $ 100,889 $ 4,042,370 $ 42,198,435 $ 348,957,798 $ 36,992,416 $ 354,163,817 1.2%
Mississippi $ 338,077 $ 5,897,544 $ 125,417,618 $ 128,650,453 $ 74,323,679 $ 179,744,392 3.5%
North Carolina $ 542,978 $ 11,064,425 $ 88,749,888 $ 900,164,070 $ 80,711,867 $ 908,202,091 1.3%
South Carolina $ 251,528 $ - $ 15,182,582 $ 269,424,211 $ 14,478,743 $ 270,128,050 0.1%
Tennessee $ 376,270 $ 2,188,822 $ 17,396,678 $ 437,149,716 $ 15,809,652 $ 438,736,742 0.6%

REGION 03 $ 17,881,872 $ 47,596,446 $ 549,403,405 $ 4,206,121,822 $ 455,016,404 $ 4,300,508,823 1.5%

Arkansas $ 1,946 $ 1,612,273 $ 6,338,797 $ 262,238,371 $ 4,675,138 $ 263,902,030 0.6%

Colorado $ 922,862 $ 1,402,355 $ 506,975,829 $ 509,478,101 $ 501,560,468 $ 514,893,462 0.5%
Louisiana $ - $ 3,772,999 $ 21,687,415 $ 170,857,013 $ 17,986,409 $ 174,558,019 2.2%
Montana $ 5,403 $ 1,039,426 $ 2,618,159 $ 73,671,882 $ 2,305,579 $ 73,984,462 1.4%
New Mexico $ 76,880 $ 755,053 $ 1,035,971 $ 82,639,882 $ 204,998 $ 83,470,855 1.0%
North Dakota $ 418 $ 251,928 $ 2,034,236 $ 57,008,794 $ 1,618,510 $ 57,424,520 0.4%
Oklahoma $ - $ 2,385,499 $ 27,078,932 $ 286,755,992 $ 26,008,276 $ 287,826,648 0.8%
South Dakota $ 13,301 $ - $ 794,854 $ 17,466,644 $ 675,138 $ 17,586,360 0.1%
Texas $ 824,395 $ 8,921,110 $ 349,988,921 $ 1,675,750,064 $ 338,745,801 $ 1,686,993,184 0.6%
Utah $ 765,294 $ - $ 13,039,841 $ 217,199,280 $ 11,648,374 $ 218,590,747 0.4%
Wyoming $ - $ 338,484 $ 5,871,891 $ 35,641,142 $ 3,619,071 $ 37,893,962 0.9%

REGION 04 $ 2,610,499 $ 20,479,127 $ 937,464,846 $ 3,388,707,165 $ 909,047,762 $ 3,417,124,249 0.7%

Page 1 of 2 Reflects Information as of May 9, 2007 5/17/2007

 PERCENT OF AMOUNT DUE DETERMINED
UNCOLLECTIBLE/DOUBTFUL - CONTRIBUTORY EMPLOYERS
Calendar Year Ending December 31, 2005
Receivables Doubtful Amount
Declared Receivables Determined Receivables
STATE Uncollectible (Removed) Receivable Amounts Deposited Liquidated Amount Due * Percent

Illinois $ 488,554 $ 8,584,543 $ 33,671,934 $ 2,604,606,995 $ 18,651,179 $ 2,619,627,750 0.3%

Indiana $ 5,807 $ 5,906,003 $ 43,733,844 $ 578,189,210 $ 36,138,565 $ 585,784,489 1.0%
Iowa $ - $ 1,869,282 $ 11,270,137 $ 254,813,325 $ 9,776,735 $ 256,306,727 0.7%
Kansas $ 36,595 $ - $ 17,688,218 $ 343,853,455 $ 17,164,975 $ 344,376,698 0.0%
Michigan $ - $ 12,975,810 $ 81,131,748 $ 1,436,075,140 $ 35,837,332 $ 1,481,369,556 0.9%
Minnesota $ 510,329 $ 8,219,427 $ 236,503,484 $ 853,178,053 $ 222,316,017 $ 867,365,520 1.0%
Missouri $ 458,362 $ 3,433,858 $ 38,097,008 $ 518,262,127 $ 33,124,664 $ 523,234,471 0.7%
Nebraska $ 221,354 $ 271,305 $ 37,840,196 $ 137,579,505 $ 37,320,541 $ 138,099,160 0.4%
Ohio $ 6,873 $ 6,218,820 $ 46,873,608 $ 939,640,706 $ 30,442,905 $ 956,071,409 0.7%
Wisconsin $ 8,431,777 $ 3,210,004 $ 45,334,083 $ 686,253,176 $ 31,488,255 $ 700,099,004 1.7%

REGION 05 $ 10,159,651 $ 50,689,052 $ 592,144,260 $ 8,352,451,693 $ 472,261,168 $ 8,472,334,785 0.7%

Alaska $ 27,496 $ - $ 63,546,205 $ 145,990,785 $ 64,611,554 $ 144,925,436 0.0%

Arizona $ 278 $ 1,491,817 $ 11,918,584 $ 255,668,970 $ 10,249,898 $ 257,337,656 0.6%
California $ 284,062 $ 41,255,218 $ 134,532,380 $ 4,897,369,938 $ 88,762,232 $ 4,943,140,086 0.8%
Hawaii $ 8,836 $ 1,707,123 $ 8,047,446 $ 132,708,042 $ 5,169,469 $ 135,586,019 1.3%
Idaho $ 816 $ 236,873 $ 10,504,552 $ 132,066,218 $ 10,350,055 $ 132,220,715 0.2%
Nevada $ 1,004 $ 1,920,964 $ 13,502,134 $ 318,624,771 $ 11,204,770 $ 320,922,135 0.6%
Oregon $ 55,206 $ 2,943,884 $ 25,821,402 $ 718,850,197 $ 23,963,824 $ 720,707,775 0.4%
Washington $ 1,864,961 $ 3,154,390 $ 14,061,389 $ 1,439,710,181 $ 8,664,943 $ 1,445,106,627 0.3%

REGION 06 $ 2,242,659 $ 52,710,269 $ 281,934,092 $ 8,040,989,102 $ 222,976,745 $ 8,099,946,449 0.7%

US Total $ 59,220,367 $ 264,114,569 $ 3,538,818,263 $ 34,779,140,149 $ 3,106,780,863 $ 35,211,177,549 0.9%

* Amount Due = Amounts Deposited + Determined Receivable - Receivables Liquidated

Page 2 of 2 Reflects Information as of May 9, 2007 5/17/2007