Publication Date



Upjohn Institute Technical Report




The W.E. Upjohn Institute for Employment Research (Upjohn) in partnership with the Center for Employment Security Education and Research (CESER) in the National Association of State Workforce Agencies (NASWA) has been contracted by the North Carolina Department of Commerce (Department) to develop options for improving the North Carolina unemployment insurance (UI) benefit financing system. The work will also review alternative financial management strategies to regain and maintain solvency of the North Carolina account in the Unemployment Trust Fund (UTF) and to service debt to the federal government under Title XII of the US Social Security Act.

Issue Date

May 14, 2012


An Analysis of Options for Tax and Financial Management Strategies to Achieve and Maintain Solvency of the North Carolina Unemployment Insurance Trust Fund Account; To Service Debt Obligations to the Federal Government under Title XII of the United States Social Security Act


North Carolina Department of Commerce, Division of Employment Security

Subject Areas

UNEMPLOYMENT, DISABILITY, and INCOME SUPPORT PROGRAMS; Unemployment insurance; Benefit financing




O'Leary, Christopher J. and James Van Erden. 2012. "North Carolina's Unemployment Insurance System: A Simulation and Policy Analysis." Report prepared for North Carolina Department of Commerce, Division of Employment Security.