KRS 341.092

(1) For the purpose of this chapter, "previously uncovered wages" means wages paid to a worker during his base-period for service performed prior to January 1, 1978, which is defined in Section 121 of the Unemployment Compensation Amendments of 1976, Public Law 94-566, as "previously uncovered services." (2) Benefit payments attributable to wages for previously uncovered services shall not be chargeable to contributory employer reserve accounts, or to the pool account or to reimbursing employer accounts for payments in lieu of contributions under this chapter to the extent that such benefit payments are reimbursable under provisions of federal law.