19 Del. C. § 3364: Compromise of claims.

The Director of Unemployment Insurance may authorize the compromise of a claim for assessments, interest, and penalties due when the Department has determined that:

(1) The employer is unable to make payment in full of assessments, interest, and penalties imposed under this chapter; or

(2) That it would be inequitable to require the payment in full of assessments, interest, and penalties by the employer; and

(3) That the employer has acted in good faith.

The Department may prescribe the appropriate accounting methods by which the uncollected portion of the employer debt shall be written off its accounts instead of being carried indefinitely as an uncollected delinquent debt.