 In this presentation, we will calculate FUTA and SUTA, focusing primarily on FUTA, Federal Unemployment Tax Act. And SUTA is going to be in some ways related to FUTA, meaning the calculation of FUTA is in some ways based on SUTA. And therefore the state tax is standardized, mainly from state to state, more so than other types of state taxes. In other words, there's usually going to be a limit or a ground floor type of SUTA regulation that needs to be in place in order to lower FUTA tax. Therefore, most of the states have met those requirements and could have more SUTA or difference within the regulation. So in other words, the states could be different for the SUTA tax, but they typically have the minimum standards in order to comply with the FUTA tax to give the lower rate on the FUTA tax. Therefore, we'll take a look at a variation or an example of a type of SUTA tax as well.