Which of the following provides for a reduction in the employer's state unemployment tax rate based on the employer's experience with the risk of unemployment?

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An experience-rating plan provides for a reduction in the employer's state unemployment tax rate based on the employer's experience with the risk of unemployment. This means that if the employer has a low rate of employee turnover and a low incidence of unemployment claims, they may receive a lower tax rate than an employer with a higher turnover and more unemployment claims. A voluntary contribution is a payment made by an employer to their state unemployment insurance trust fund to reduce their tax liability, but it does not necessarily depend on the employer's experience with unemployment. Title XII advances are funds borrowed by states from the federal government to cover unemployment benefits, and pooled-fund laws refer to statutes that allow for contributions from multiple employers to be pooled together to fund unemployment benefits. Neither of these options provides for a reduction in the employer's tax rate based on their experience with unemployment.

Which of the Following Provides for a Reduction in the Employer's