It depends on the plan! If you’re considering a Supplemental Unemployment Benefit plan, you’ll want to verify that it has been approved by the US Department of Labor and the IRS. In addition, some states have asserted jurisdiction over SUB plans, so you’ll want to be assured that the plan has been reviewed by the state where your business is located. The plan that we use, sponsored by the National Association of Prevailing Wage Contractors, meets those criteria.