What is an employer required to do in order to obtain the maximum credit of 5.4 percent

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What is an employer required to do in order to obtain the maximum credit of 5.4 percent against the FUTA tax?
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Related Book For  answer-question

Payroll Accounting 2016

ISBN: 978-1337072649

26th edition

Authors: Bernard J. Bieg, Judith Toland

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