•       Interest is funded by crediting the net interest amount to the Special Account.

•       An Unallocated Interest Pool is to be kept within the Special Account.

•       Unallocated interest is represented by the balance of the Unallocated Interest Pool.

•       In special cases, the Unallocated Interest Pool may be supplemented by crediting an amount to the Special Account.

•       Since interest only accrues on the first $1,200 of an account balance, it is possible for a surplus to build up in the Unallocated Interest Pool. The surplus can be debited from the Special Account.