Some recent changes in the Unemployment Insurance (UI) arena will have an impact on employers moving forward in 2014. Congress mandated the states pass tough measures to penalize employers responsible for overpayments of UI benefits, which has been a huge issue during the recent recession. These overpayments have resulted in many states borrowing from the federal government to cover the shortfall in their UI funds. These new UI Integrity Law mandates required states to enact legislation by October 21, 2013. In addition to the UI Integrity Laws, the State Information Data Exchange System (SIDES) was created and will have state workforce agencies exchange information electronically rather than by paper via the U.S. Postal Service.