$47 million got them exactly what they wanted. A system that was so over-zealous that it discouraged people from filling for benefits; and if they did, it would wait a year, and then tell them that they owed about 3x what they could pay, and it was due last Tuesday. A few suicides a few bankruptcies, and word gets around. The UI fund went from $3.1 mil to $155 mil in 5 years. Well worth $47 mil to gain $152 million - a 3x RoI.