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A characteristic of FUTA is that: a . It is imposed on both employer and employee. b . It is imposed solely on the employee.

A characteristic of FUTA is that: a. It is imposed on both employer and employee. b. It is imposed solely on the employee. c. Compliance requires following guidelines issued by both state and Federal regulatory authorities. d. It is applicable to spouses of employees but not to any children under age 18.

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