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JLN See Jurisdiction Legal Name.

Joint Account Analysis (Common Rating Evaluation) Certain states allow employers to combine the components of two or more unemployment insurance experience rated accounts to arrive at a joint account tax rate. This analysis summarizes the recommended grouping(s) and details estimated savings opportunities. In addition, if a grouping exists for the prior year, the effect of continuing this grouping and any restrictions that may be imposed by the state agency will be identified. Instruction for the implementation of recommended grouping(s) is provided.

Joint Account (Common Rate Group) Two or more separate entities in the same industry can share a common unemployment insurance tax rate. When employers form a joint account the primary goal is to achieve a lower overall tax rate for the members. A limited number of states allow joint accounts for tax rated employers while the majority of states allow joint accounts for reimbursing employers. In some instances the tax rate of one member may increase but the combined experience of all members will most often result in a group tax savings. Before a joint account can be established an application must be approved by the state agency. Each state has specific regulations for joint accounts that can include the minimum duration for a joint account and under which circumstances a member may sever the joint account agreement. A complete benefit analysis should be performed prior to entering a joint account agreement.

Jurisdiction The legal authority which a court has over particular persons and certain types of cases in a defined geographical area.

Jurisdiction Legal Name (JLN) The SIT/SUI legal name, or name that a state agency has on record, for a company that is different from a federal name. It is used for state deposits and filings.