This report presents information from two fields of study. Part A discusses financial adjustments that workers and their families made to cope with living costs after a wage loss that was only partially compensated by receipt of unemployment benefits. It describes the frequency with which unemployment insurance beneficiaries in New York State reported changes in family spending, the consumption areas affected, changes in savings, and new sources of family income, if any. Part B describes the extent to which unemployment insurance beneficiaries had dependents, the number of their dependents, and the differences in dependency rates based on family and personal characteristics of the beneficiaries. It also provides cost estimates for dependents? allowances under various bills introduced in the New York State Legislature in 1975.