(a) For purposes of this section: (1) "Average high cost multiple" for an assessment rate year means the reserve ratio divided by the average high cost rate. (2) "Average high cost rate" for an assessment rate year shall be calculated as follows: a. For each of the 20 calendar years ending 2 calendar years prior to the assessment rate year, the "benefit cost rate" for each calendar year shall be calculated as follows: 1. Calculate the amount of benefits paid to all eligible individuals with respect to employment by any employer in that calendar year minus the amount of benefits paid to all eligible individuals with respect to employment by reimbursable employers in that calendar year; 2. Divide the figure derived in paragraph (a)(2)a.1. of this section by the covered wages during the 4 calendar quarters ending on December 31 in that calendar year. b. From the calendar years used in paragraph (a)(2)a. of this section, add the 3 calendar years with the highest benefit cost rates and divide that total by 3. This result is the "average high cost rate." (3) "Reserve ratio" means the Unemployment Trust Fund balance as of September 30 of the prior assessment rate year divided by the covered wages for the 12 months ending June 30 of the prior assessment rate year. (b) The Department shall determine which schedule (Schedule A through Schedule H in § 3350D(e)(5) of this title) will be in effect for an assessment rate year in the following manner: (1) On or before December 31 of the prior assessment rate year, the Department shall calculate the average high cost multiple for the assessment rate year. (2) Based on the value of the average high cost multiple, the Department shall use the following to determine which schedule will apply for the next assessment rate year: a. Schedule A in § 3350D(e)(5) of this title is in effect for any assessment rate year in which the average high cost multiple is greater than 1.40. b. Schedule B in § 3350D(e)(5) of this title is in effect for any assessment rate year in which the average high cost multiple is greater than 1.20 and less than or equal to 1.40. c. Schedule C in § 3350D(e)(5) of this title is in effect for any assessment rate year in which the average high cost multiple is greater than 1.0 and less than or equal to 1.20. d. Schedule D in § 3350D(e)(5) of this title is in effect for any assessment rate year in which the average high cost multiple is greater than 0.8 and less than or equal to 1.0. e. Schedule E in § 3350D(e)(5) of this title is in effect for any assessment rate year in which the average high cost multiple is greater than 0.6 and less than or equal to 0.8. f. Schedule F in § 3350D(e)(5) of this title is in effect for any assessment rate year in which the average high cost multiple is greater than 0.4 and less than or equal to 0.6. g. Schedule G in § 3350D(e)(5) of this title is in effect for any assessment rate year in which the average high cost multiple is greater than 0.2 and less than or equal to 0.4. h. Schedule H in § 3350D(e)(5) of this title is in effect for any assessment rate year in which the average high cost multiple is less than or equal to 0.2.
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