RATIO OF UNPAID CONTRIBUTIONS TO AMOUNTS DUE

REIMBURSABLE EMPLOYERS
Calendar Year Ending December 31, 2005
Amount
Receivable Determined Amounts Receivables
STATE Balance Receivable Deposited Liquidated Amount Due * Percent

Connecticut $ 592,211 $ 2,786,834 $ 39,004,158 $ 3,619,222 $ 38,171,770 1.6%

Maine $ 45,717 $ 730,779 $ 6,200,372 $ 742,700 $ 6,188,451 0.7%
Massachusetts $ 1,606,273 $ 18,009,391 $ 77,867,474 $ 18,330,527 $ 77,546,338 2.1%
New Hampshire $ 9,778 $ 60,894 $ 3,917,608 $ 71,252 $ 3,907,250 0.3%
New Jersey $ 15,451,436 $ 37,290,018 $ 98,984,038 $ 39,350,723 $ 96,923,333 15.9%
New York $ 6,135,589 $ 10,304,484 $ 199,169,845 $ 9,805,917 $ 199,668,412 3.1%
Puerto Rico $ 15,646,470 $ 20,358,511 $ 15,740,477 $ 8,449,971 $ 27,649,017 56.6%
Rhode Island $ 65,492 $ 1,013,221 $ 10,821,538 $ 1,173,768 $ 10,660,991 0.6%
Vermont $ 49,483 $ 442,129 $ 5,563,104 $ 457,486 $ 5,547,747 0.9%
Virgin Islands $ 130,088 $ 143,381 $ 139,357 $ 103,110 $ 179,628 72.4%

REGION 01 $ 39,732,537 $ 91,139,642 $ 457,407,970 $ 82,104,676 $ 466,442,936 8.5%

Delaware $ 159,115 $ 731,257 $ 6,124,841 $ 718,015 $ 6,138,083 2.6%

District of Columbia $ 217,850 $ 895,042 $ 4,863,568 $ 791,914 $ 4,966,696 4.4%
Maryland $ 367,370 $ 2,789,168 $ 30,580,185 $ 2,547,775 $ 30,821,578 1.2%
Pennsylvania $ 6,199,357 $ 10,001,951 $ 124,715,871 $ 11,254,128 $ 123,463,694 5.0%
Virginia $ 789,624 $ 7,617,409 $ 12,026,177 $ 7,415,415 $ 12,228,171 6.5%
West Virginia $ 25,266 $ 593,159 $ 5,759,191 $ 693,359 $ 5,658,991 0.4%

REGION 02 $ 7,758,582 $ 22,627,986 $ 184,069,834 $ 23,420,606 $ 183,277,214 4.2%

Alabama $ 438,551 $ 7,614,144 $ 15,843,391 $ 7,224,595 $ 16,232,940 2.7%

Florida $ 1,446,608 $ 7,552,814 $ 68,128,435 $ 8,683,133 $ 66,998,116 2.2%
Georgia $ 314,167 $ 10,459,743 $ 28,911,095 $ 10,311,873 $ 29,058,965 1.1%
Kentucky $ 2,699,054 $ 5,293,583 $ 14,288,270 $ 3,101,618 $ 16,480,235 16.4%
Mississippi $ 75,644 $ 386,958 $ 5,928,260 $ 1,189,999 $ 5,125,219 1.5%
North Carolina $ 329,245 $ 7,614,734 $ 28,655,033 $ 7,736,739 $ 28,533,028 1.2%
South Carolina $ 516,590 $ 1,456,760 $ 14,084,935 $ 1,007,079 $ 14,534,616 3.6%
Tennessee $ 428,944 $ 3,357,384 $ 20,610,184 $ 3,631,515 $ 20,336,053 2.1%

REGION 03 $ 6,248,803 $ 43,736,120 $ 196,449,604 $ 42,886,551 $ 197,299,173 3.2%

Arkansas $ 83,103 $ 3,735,097 $ 13,710,673 $ 3,750,636 $ 13,695,134 0.6%

Colorado $ 326,473 $ 16,626,384 $ 16,847,547 $ 16,801,063 $ 16,672,868 2.0%
Louisiana $ 1,401,388 $ 3,108,853 $ 10,345,779 $ 3,137,540 $ 10,317,092 13.6%
Montana $ 2,167 $ 216,737 $ 2,564,193 $ 252,515 $ 2,528,415 0.1%
New Mexico $ 3,124,513 $ 5,148,753 $ 6,540,098 $ 2,928,244 $ 8,760,607 35.7%
North Dakota $ 2,423 $ 34,159 $ 1,870,296 $ 31,995 $ 1,872,460 0.1%
Oklahoma $ 134,267 $ 470,881 $ 7,274,116 $ 523,504 $ 7,221,493 1.9%
South Dakota $ 2,708 $ 10,475 $ 1,483,751 $ 8,098 $ 1,486,128 0.2%
Texas $ 2,775,615 $ 36,375,381 $ 66,630,833 $ 35,095,774 $ 67,910,440 4.1%
Utah $ 13,371 $ 378,124 $ 5,697,420 $ 358,338 $ 5,717,206 0.2%
Wyoming $ 5,123 $ 51,839 $ 2,339,918 $ 56,849 $ 2,334,908 0.2%

REGION 04 $ 7,871,151 $ 66,156,683 $ 135,304,624 $ 62,944,556 $ 138,516,751 5.7%

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

 RATIO OF UNPAID CONTRIBUTIONS TO AMOUNTS DUE
REIMBURSABLE EMPLOYERS
Calendar Year Ending December 31, 2005
Amount
Receivable Determined Amounts Receivables
STATE Balance Receivable Deposited Liquidated Amount Due * Percent

Illinois $ 373,259 $ 1,386,244 $ 99,823,633 $ 1,832,883 $ 99,376,994 0.4%

Indiana $ 336,328 $ 1,819,979 $ 35,802,541 $ 1,770,214 $ 35,852,306 0.9%
Iowa $ 213,419 $ 527,378 $ 11,031,538 $ 392,185 $ 11,166,731 1.9%
Kansas $ 109,349 $ 7,283,543 $ 7,815,593 $ 7,272,983 $ 7,826,153 1.4%
Michigan $ 827,175 $ 21,175,920 $ 88,859,248 $ 21,512,762 $ 88,522,406 0.9%
Minnesota $ 604,857 $ 8,675,505 $ 39,627,324 $ 8,609,113 $ 39,693,716 1.5%
Missouri $ 1,549,001 $ 10,859,859 $ 27,715,997 $ 10,764,932 $ 27,810,924 5.6%
Nebraska $ 46,140 $ 623,544 $ 8,391,630 $ 611,120 $ 8,404,054 0.5%
Ohio $ 1,990,080 $ 6,207,101 $ 54,213,097 $ 6,187,131 $ 54,233,067 3.7%
Wisconsin $ 343,219 $ 1,519,675 $ 38,091,385 $ 1,475,458 $ 38,135,602 0.9%

REGION 05 $ 6,392,827 $ 60,078,748 $ 411,371,985 $ 60,428,781 $ 411,021,952 1.6%

Alaska $ 185,315 $ 7,191,046 $ 10,692,011 $ 7,070,113 $ 10,812,944 1.7%

Arizona $ 905,407 $ 1,853,125 $ 17,194,194 $ 1,224,620 $ 17,822,699 5.1%
California $ 5,022,922 $ 10,009,022 $ 424,293,257 $ 10,079,673 $ 424,222,606 1.2%
Hawaii $ 246,778 $ 3,042,449 $ 5,517,357 $ 2,795,877 $ 5,763,929 4.3%
Idaho $ 3,811 $ 165,728 $ 7,376,397 $ 163,714 $ 7,378,411 0.1%
Nevada $ 252,888 $ 310,989 $ 6,456,851 $ 121,511 $ 6,646,329 3.8%
Oregon $ 509,802 $ 3,420,259 $ 39,806,141 $ 3,470,006 $ 39,756,394 1.3%
Washington $ 366,945 $ 621,950 $ 50,524,657 $ 497,346 $ 50,649,261 0.7%

REGION 06 $ 7,493,868 $ 26,614,568 $ 561,860,864 $ 25,422,860 $ 563,052,572 1.3%

US TOTAL $ 75,497,768 $ 310,353,747 $ 1,946,464,881 $ 297,208,030 $ 1,959,610,598 3.9%

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

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