Extended unemployment compensation account

42 U.S. Code § 1105. Extended unemployment compensation account

(a) Establishment
There is hereby established in the Unemployment Trust Fund an extended unemployment compensation account. For the purposes provided for in section 1104(e) of this title, such account shall be maintained as a separate book account.
(b) Transfers to account
(1) Except as provided in paragraph (3), the Secretary of the Treasury shall transfer (as of the close of each month) from the employment security administration account to the extended unemployment compensation account established by subsection (a), an amount (determined by such Secretary) equal to 20 percent of the amount by which—
(A)
the transfers to the employment security administration account pursuant to section 1101(b)(2) of this title during such month, exceed
(B)
the payments during such month from the employment security administration account pursuant to section 1101(b)(3) and (d) of this title.
If for any such month the payments referred to in subparagraph (B) exceed the transfers referred to in subparagraph (A), proper adjustments shall be made in the amounts subsequently transferred.
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