PERCENT OF AMOUNT DUE DETERMINED

UNCOLLECTIBLE/DOUBTFUL - CONTRIBUTORY EMPLOYERS

Calendar Year Ending December 31, 2006
Receivables Doubtful Amount
Declared Receivables Determined Receivables
STATE Uncollectible (Removed) Receivable Amounts Deposited Liquidated Amount Due * Percent

Connecticut $ 103,689 $ 2,658,329 $ 13,485,795 $ 524,985,273 $ 11,508,209 $ 526,962,859 0.5%

Maine $ 363 $ 312,149 $ 4,342,040 $ 99,193,782 $ 3,984,597 $ 99,551,225 0.3%
Massachusetts $ 4,286,720 $ 8,053,209 $ 62,247,846 $ 1,594,916,131 $ 50,159,324 $ 1,607,004,653 0.8%
New Hampshire $ 1,210 $ 112,254 $ 1,354,430 $ 62,243,756 $ 1,175,795 $ 62,422,391 0.2%
New Jersey $ - $ 16,980,201 $ 217,164,106 $ 1,518,039,266 $ 208,331,419 $ 1,526,871,953 1.1%
New York $ 7,651,265 $ 26,813,156 $ 255,115,056 $ 2,397,315,607 $ 239,634,676 $ 2,412,795,987 1.4%
Puerto Rico $ - $ 12,775,785 $ 44,067,079 $ 173,572,540 $ 33,863,449 $ 183,776,170 7.0%
Rhode Island $ - $ 244,918 $ 10,804,267 $ 190,892,549 $ 10,757,156 $ 190,939,660 0.1%
Vermont $ 83,930 $ 541,532 $ 2,569,713 $ 48,558,219 $ 1,976,746 $ 49,151,186 1.3%
Virgin Islands $ - $ 107,673 $ 539,129 $ 1,330,514 $ 449,738 $ 1,419,905 7.6%

REGION 01 $ 12,127,177 $ 68,599,206 $ 611,689,461 $ 6,611,047,636 $ 561,841,109 $ 6,660,895,988 1.2%

Delaware $ 146,057 $ 1,293,051 $ 19,208,766 $ 77,569,098 $ 14,922,190 $ 81,855,674 1.8%

District of Columbia $ - $ 948,120 $ 1,809,599 $ 107,100,039 $ 1,453,884 $ 107,455,754 0.9%
Maryland $ 153,742 $ 7,518,821 $ 49,389,781 $ 457,886,446 $ 33,874,697 $ 473,401,530 1.6%
Pennsylvania $ 9,517,431 $ 2,886,518 $ 65,398,113 $ 2,300,633,838 $ 58,597,592 $ 2,307,434,359 0.5%
Virginia $ 1,325,019 $ 12,198,639 $ 20,562,396 $ 517,136,935 $ 8,778,201 $ 528,921,130 2.6%
West Virginia $ 882,514 $ 877,929 $ 10,332,429 $ 138,037,125 $ 9,740,694 $ 138,628,860 1.3%

REGION 02 $ 12,024,763 $ 25,723,078 $ 166,701,084 $ 3,598,363,481 $ 127,367,258 $ 3,637,697,307 1.0%

Alabama $ 4,640 $ 1,692,251 $ 113,881,255 $ 245,044,814 $ 112,207,480 $ 246,718,589 0.7%

Florida $ 25,495,493 $ 13,925,996 $ 167,555,803 $ 1,127,082,890 $ 159,360,825 $ 1,135,277,868 3.5%
Georgia $ 202,992 $ 2,959,949 $ 75,262,035 $ 621,417,051 $ 70,592,891 $ 626,086,195 0.5%
Kentucky $ 2,845 $ 4,040,215 $ 68,470,274 $ 350,674,801 $ 64,713,663 $ 354,431,412 1.1%
Mississippi $ 184,917 $ 4,615,078 $ 245,959,481 $ 132,118,013 $ 174,640,461 $ 203,437,033 2.4%
North Carolina $ 798,258 $ 11,336,499 $ 68,099,691 $ 933,118,973 $ 59,968,411 $ 941,250,253 1.3%
South Carolina $ 1,577,560 $ - $ 20,656,488 $ 277,452,402 $ 16,082,218 $ 282,026,672 0.6%
Tennessee $ 727,695 $ 2,384,592 $ 14,825,521 $ 363,192,655 $ 13,274,942 $ 364,743,234 0.9%

REGION 03 $ 28,994,400 $ 40,954,580 $ 774,710,548 $ 4,050,101,598 $ 670,840,891 $ 4,153,971,255 1.7%

Arkansas $ 284,071 $ 1,768,138 $ 4,711,600 $ 259,583,351 $ 2,642,611 $ 261,652,340 0.8%

Colorado $ 1,289,016 $ 1,602,375 $ 478,073,891 $ 478,030,453 $ 475,544,294 $ 480,560,050 0.6%
Louisiana $ - $ 3,891,967 $ 52,845,239 $ 206,914,185 $ 46,833,088 $ 212,926,336 1.8%
Montana $ 88,555 $ 735,503 $ 2,583,908 $ 79,343,217 $ 1,917,727 $ 80,009,398 1.0%
New Mexico $ 6,328,015 $ 877,969 $ 8,022,214 $ 100,054,176 $ 585,348 $ 107,491,042 6.7%
North Dakota $ 49 $ 273,676 $ 1,866,379 $ 55,565,404 $ 1,800,037 $ 55,631,746 0.5%
Oklahoma $ - $ 2,789,811 $ 22,578,999 $ 250,698,859 $ 20,650,690 $ 252,627,168 1.1%
South Dakota $ 57,510 $ - $ 636,007 $ 18,634,843 $ 564,017 $ 18,706,833 0.3%
Texas $ 1,474,750 $ 7,183,825 $ 336,998,245 $ 1,563,336,236 $ 334,870,597 $ 1,565,463,884 0.6%
Utah $ 611,107 $ - $ 12,884,175 $ 239,525,489 $ 12,052,338 $ 240,357,326 0.3%
Wyoming $ - $ 652,968 $ 9,485,207 $ 51,511,284 $ 9,061,557 $ 51,934,934 1.3%

REGION 04 $ 10,133,073 $ 19,776,232 $ 930,685,864 $ 3,303,197,497 $ 906,522,304 $ 3,327,361,057 0.9%

Page 1 of 2 Reflects Information as of May 9, 2007 5/16/2007

 PERCENT OF AMOUNT DUE DETERMINED
UNCOLLECTIBLE/DOUBTFUL - CONTRIBUTORY EMPLOYERS
Calendar Year Ending December 31, 2006
Receivables Doubtful Amount
Declared Receivables Determined Receivables
STATE Uncollectible (Removed) Receivable Amounts Deposited Liquidated Amount Due * Percent

Illinois $ 422,187 $ 12,484,307 $ 42,110,868 $ 2,511,096,824 $ 24,438,268 $ 2,528,769,424 0.5%

Indiana $ 1,209 $ 6,329,858 $ 29,888,057 $ 568,783,342 $ 22,796,689 $ 575,874,710 1.1%
Iowa $ - $ 1,720,031 $ 9,807,049 $ 291,978,103 $ 7,890,225 $ 293,894,927 0.6%
Kansas $ 1,509,293 $ - $ 20,990,534 $ 328,504,192 $ 20,025,762 $ 329,468,964 0.5%
Michigan $ - $ 17,775,716 $ 152,222,321 $ 1,516,375,536 $ 98,451,233 $ 1,570,146,624 1.1%
Minnesota $ 1,003,430 $ 8,164,586 $ 500,357,132 $ 880,666,178 $ 497,958,461 $ 883,064,849 1.0%
Missouri $ 623,012 $ 2,401,401 $ 45,744,805 $ 546,192,722 $ 42,841,685 $ 549,095,842 0.6%
Nebraska $ 297,145 $ 299,746 $ 75,353,756 $ 154,159,005 $ 74,339,685 $ 155,173,076 0.4%
Ohio $ 67 $ 6,254,157 $ 84,158,094 $ 1,067,963,064 $ 56,682,929 $ 1,095,438,229 0.6%
Wisconsin $ 11,141,948 $ 3,163,773 $ 50,960,420 $ 683,734,667 $ 33,483,558 $ 701,211,529 2.0%

REGION 05 $ 14,998,291 $ 58,593,575 $ 1,011,593,036 $ 8,549,453,633 $ 878,908,495 $ 8,682,138,174 0.8%

Alaska $ 797,472 $ 882,171 $ 117,157,629 $ 155,630,450 $ 116,810,257 $ 155,977,822 1.1%

Arizona $ 1,195 $ 2,054,692 $ 10,008,953 $ 294,955,427 $ 9,398,416 $ 295,565,964 0.7%
California $ 522,773 $ 49,325,743 $ 113,194,244 $ 4,870,705,742 $ 87,215,585 $ 4,896,684,401 1.0%
Hawaii $ 2,048 $ 1,548,139 $ 6,041,317 $ 143,200,990 $ 5,669,605 $ 143,572,702 1.1%
Idaho $ 2,529 $ 167,522 $ 10,749,141 $ 135,207,569 $ 10,603,623 $ 135,353,087 0.1%
Nevada $ 1,050 $ 1,836,813 $ 28,587,895 $ 352,693,743 $ 25,346,882 $ 355,934,756 0.5%
Oregon $ 43,896 $ 2,699,415 $ 23,117,447 $ 683,780,279 $ 21,154,890 $ 685,742,836 0.4%
Washington $ 816,040 $ 3,308,610 $ 12,585,284 $ 1,341,730,575 $ 7,666,350 $ 1,346,649,509 0.3%

REGION 06 $ 2,187,003 $ 61,823,105 $ 321,441,910 $ 7,977,904,776 $ 283,865,608 $ 8,015,481,078 0.8%

US Total $ 80,464,707 $ 275,469,776 $ 3,816,821,903 $ 34,090,068,621 $ 3,429,345,665 $ 34,477,544,859 1.0%

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

Page 2 of 2 Reflects Information as of May 9, 2007 5/16/2007