Louisiana UI Financing II: Following up on a larger project done in 2013, the Upjohn Institute conducted a new simulation analysis of previously considered unemployment insurance (UI) benefit financing changes for the Louisiana Workforce Commission (LWC). The project focused on the financing effects of changing reimbursement rules for negative balance employers in the Louisiana reserve ratio benefit financing system. Updated Louisiana employer data was provided by LWC to Upjohn for the simulation analysis. Results of micro simulations were presented in written form and discussed with LWC to inform tax policy discussions before the end of 2014.