40Simplified outline

#### 40 Simplified outline The following is a simplified outline of this Division: • 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.