A reciprocal agreement is an arrangement whereby: a.the determination of 'localized work' is very easy and thereby the state that SUTA coverage should be established in is readily determinable. b.an employee agrees to work share between two or more employers. c.an employer can ask an employee to change his/her state of residence to beneficially impact the employer's SUTA rate. d.two states in which the ABC test cannot be conclusively applied to determine exclusion from SUTA coverage can forge an alternative.