Here are links to various articles, etc. discussing this issue:
http://www.forbes.com/sites/theemploymentbeat/2013/12/06/will-new-tax-law-punish-employers-that-agree-not-to-content-unemployment-claims/
http://www.lcwlegal.com/85941
http://www.laborandemploymentlawcounsel.com/2013/11/you-dont-have-the-right-to-remain-silent-how-new-unemployment-insurance-integrity-laws-may-affect-your-separation-and-settlement-agreements-with-departing-employees/
http://www.costaffservices.com/news/michigan-unemployment-agency-to-crack-down-on-agreements-not-to-contest-unemployment-claims/
http://minnesotaemployer.com/2012/07/18/can-an-employer-agree-not-to-contest-unemployment-benefits/
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