Confused about a specific term or acronym? Solve the mysteries of terminology with this informative resource. Updated regularly with industry-specific vocabulary and concepts, the Glossary provides easy-to-understand definitions of tax-related terms.


UCM See Unemployment Compensation Managementsm.

UIFSA See Uniform Interstate Family Support Act.

Unemployment Compensation for Federal Employees (U The Federal program that provides benefits to Federal employees established by 5 United States Code, Chapter 85. Supplemental extended compensation is payable to Federal employees under other provisions of State and/or Federal laws during periods of high unemployment.

Unemployment Compensation for former military (UCX The Federal program that provides benefits to former military established by 5 United States Code, Chapter 85.

Unemployment Compensation Management An ADP service that assists employers in responding to unemployment benefit claims and controlling agency-assigned SUI experience rates.

Unemployment Compensation Services (UCS) A comprehensive service designed to manage the unemployment compensation process, thus, eliminating unnecessary claims and costly premium overpayments. (Also see: Total Tax, Total Tax Plus, and Unemployment Compensation Management)

Unemployment Compensation(UC or UI) A program under which an individual who is unemployed through no fault of his own is paid weekly benefits based upon his past wages in employment covered by State or Federal UC laws.

Uniform Base Period A base period which starts on the same calendar date for a new or transitional claim for all claimants.

Uniform Benefit Year A benefit year which starts the same date for all claimants in a State.

Uniform Duration A provision of State unemployment compensation laws establishing the same number of weeks of potential duration for all eligible claimants.

Uniform Interstate Family Support Act (UIFSA) A national support law eliminating the possibility of two or more valid (and possibly conflicting) child support orders existing in different states for the same child. UIFSA allows the child's home state to obtain personal jurisdiction over the non-custodial parent (to the extent permitted by the Constitution).

Uniform Reciprocal Enforcement of Support Act (URESA) A state law that provides a mechanism for establishing and enforcing support obligations when the non-custodial parent lives in one state and the custodial parent and child (or children) live in another.

URESA See Uniform Reciprocal Enforcement of Support Act.