Or. Admin. Code § 836-011-0258 - Unallocated Reserve Account
In order to demonstrate compliance with the requirement to maintain an unallocated reserve account as set forth in ORS 30.282(6)(e)in which total assets exceed total liabilities by the greater of 25 percent of annual contributions or $250,000, total liabilities must include all liabilities identified by a qualified actuary including but not necessarily limited to the items listed in ORS 30.282(6)(d).
Notes
Stat. Auth.: ORS 731.244
Stats. Implemented: ORS 30.282, 731.036
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