pooled fund

(2) Pooled fund The term “pooled fund” means an unemployment fund or any part thereof (other than a reserve account or a guaranteed employment account) into which the total contributions of persons contributing thereto are payable, in which all contributions are mingled and undivided, and from which compensation is payable to all individuals eligible for compensation from such fund.

Source

26 USC § 3303(c)(2)


Scoping language

As used in this section
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