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.