8. An employer, because of a favorable experience rating,

is permitted to pay a state contribution at a reduced

rate of 1.5 percent. What percentage of taxable wages

must be paid in the aggregate to the federal and state

governments?

9. What are two situations in which an employer could

be liable for a net FUTA tax greater than 0.8 percent?

10. What is the purpose of Title XII advances?

11. In 2011:

a. Which states had the widest range of SUTA tax

rates for employers?

b. Which state paid the highest weekly maximum benefit

(excluding dependency allowances) to qualified

unemployed workers?

c. Which state had the highest taxable wage base for

the SUTA tax?

12. How is the SUTA tax rate determined for a new

employer?

13. a. For an employer who is subject to FUTA, what is

the basic form that must be filed with the federal

government?

b. When must the form be filed?

c. How are taxable wages computed on the annual

return?

14. How are pretax contributions by employees into cafeteria

plans presented on Form 940?

15. How does an employer file an amended Form 940?

16. What special steps must be taken when completing

Form 940 for a company that has ceased operations

during the year?

17. When does an employer have to pay the FUTA taxes?

18. When is an employer required to deposit FUTA taxes

electronically?

19. How often do employers file wage and contribution

reports with their states?

20. What is a separation report?