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IMRF, $20,000 2%

RESERVES

Example A

Tort, $100,000 10%

Health Life Safety, $200,000 20%

Unrestricted, $680,000 68%

IMRF, $5,000 2%

Example B

Tort, $20,000 7%

Health Life Safety, $80,000 26%

Unrestricted, $200,000 65%

Unrestricted

Health Life Safety

Tort

IMRF