(a) If the department finds that during the individual’s base period an individual has been incapable of work during the greater part of the individual’s working time in a calendar quarter, the base period shall be extended a calendar quarter subject to the limitation set out in (b) of this section. The extension of an individual’s base period may not exceed four calendar quarters.
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Terms Used In Alaska Statutes 23.20.376

  • base period: means the first four of the last five completed calendar quarters immediately preceding the first day of an individual's benefit year, except that, if an individual would not otherwise be eligible for unemployment compensation because of the use of a base period that does not include the most recently completed calendar quarter immediately preceding the first day of an individual's benefit year, "base period" means, and eligibility shall be determined using, the four most recently completed calendar quarters before the start of the benefit year. See Alaska Statutes 23.20.520
  • benefits: means the money payments payable to an individual, as provided in this chapter with respect to the individual's unemployment. See Alaska Statutes 23.20.520
  • calendar quarter: means the period of three consecutive calendar months ending March 31, June 30, September 30, or December 31. See Alaska Statutes 23.20.520
  • wages: means all remuneration for service from whatever source, including insured work, noninsured work, or self-employment. See Alaska Statutes 23.20.530
(b) The maximum benefits payable as a result of the use of wages earned in a calendar quarter before the individual’s current base period as defined in Alaska Stat. § 23.20.520 shall be reduced by the amount of benefits paid previously as a result of the use of wages in computing a previous benefit determination.
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