Indiana has a statute attaching personal liability to payment of UI contributions, penalties, and training assessments under our Incumbent Worker program. We have not previously used this in our collections efforts because it seems to run counter to courts' reluctance under common law to "pierce the corporate veil" and hold officers and agents of a corporation liable. Can anyone offer me any guidance on this? John L. Gannon Staff Attorney IN Department of Workforce Development 10 N. Senate Avenue Indianapolis, IN 46228 Phone: 317-232-7482 Fax: 317-233-1884