341.281 Allocation of benefit cost to reimbursing employers. (1) Each nonprofit organization that has elected to make payments in lieu of contributions under KRS 341.275 shall pay to the cabinet for the fund the amount of regular benefits plus the amount of one-half (1/2) of extended benefits paid that are attributable to service performed in covered employment in the employ of such nonprofit employer. Each governmental entity that has elected to make payments in lieu of contributions under the provisions of KRS 341.277 shall pay to the cabinet for the fund the amount of all regular benefits plus all extended benefits paid for compensable weeks occurring after January 1, 1979, attributable to service performed in covered employment. (2) Two (2) or more employers that have become liable for payments in lieu of contributions, in accordance with the provisions of KRS 341.275, may file a joint application to the secretary for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this subsection. Upon his approval of the application, the secretary shall establish a group account for such employers effective as of the beginning of the calendar quarter in which he receives the application and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than two (2) years and thereafter until terminated at the discretion of the secretary or upon application by the group. Upon establishment of the account, each member of the group shall be jointly and severally liable for payment to the fund in lieu of contributions with respect to each calendar quarter in an amount equal to the total benefits paid in such quarter that are attributable to service performed in the employ of any or all members of the group. The secretary shall prescribe such procedures as he deems necessary with respect to applications for establishment, maintenance and termination of group accounts that are authorized by this subsection, for addition of new members to, and withdrawal of active members from, such accounts, and for the determination of the amounts that are payable under this subsection and the time and manner of such payments. (3) Two (2) or more governmental entities that have become liable for payment in lieu of contributions, in accordance with the provisions of KRS 341.277, may file a joint application to the secretary for the establishment of a group account of governmental entities subject to all of the provisions of subsection (2) of this section. Effective: July 15, 1982 History: Amended 1982 Ky. Acts ch. 261, sec. 3, effective July 15, 1982. -- Amended 1978 Ky. Acts ch. 389, sec. 18, effective July 1, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(23), (31). -- Created 1972 Ky. Acts ch. 21, sec. 20.