The National Foundation publishes this Bulletin as an annual “report card” on the financial condition and related performance indicators for state unemployment insurance (UI) programs. This issue of the Bulletin analyzes the fiscal status and solvency of state unemployment insurance systems for the ten year period from 2005 – 2014, although unemployment data is also provided for 2015. The unemployment data is provided in a new chart detailing the U-3, U-6, and IUR for 2005 – 2015. A new table entitled “Average Tax and Minimum Adequate Financing Rates” has also been added. In addition, improper payment amounts for each state have been added to the BAM data in table 14. The Experience Rating Index used to measure socialized costs has been replaced by a new and more accurate measure used by the Department of Labor (DOL), the One Year Marginal Tax Cost of Additional Layoffs. The data are provided by DOL and state UI agencies. Data continue to indicate that the economy is recovering, although still suffering from some of the effects of the recent recession.