RESERVES
Unrestricted,
$680,000
68%
Health Life
Safety,
$200,000
20%
Tort,
$100,000
10%
IMRF,
$20,000
2%
RESERV
E
Example A
Unrestricte
$200,000
65%
Health Life
Safety,
$80,000
26%
Tort,
$20,000
7%
IMRF,
$5,000
2%
Unrestricted
Health Life Safety
Tort
IMRF
Unrestricted,
$680,000
68%
Health Life
Safety,
$200,000
20%
Tort,
$100,000
10%
IMRF,
$20,000
2%
RESERVES
Example B
Example A
Unrestricted,
$200,000
65%
Health Life
Safety,
$80,000
26%
Tort,
$20,000
7%
IMRF,
$5,000
2%
Unrestricted
Health Life Safety
Tort
IMRF
Unrestricted
Health Life Safety
Tort
IMRF
Example A
Example B