Answer:
True.
Step-by-step explanation:
As the exercise briefly describes, the FUTA (Federal Unemployment Tax Act) was designed to ensure that workers who are covered by pension plans receive benefits from those plans. This is a legislation that aims to support unemployment agencies and to support unemployed workers (who are eligible to claim the insurance), by collecting a revenue from businesses, employees from those businesses and workers. So, all in all, this law means to provide to job services programs as well as the aforementioned unemployment agencies and unemployed workers. In the second case, they are compensated when they have lost their jobs, for example, and a key characteristic of this law is that it's not deducted from the employee salary, just calculated in their wages, but charged only on employers.