74 Ill. Adm. Code 800.340
Reserve Balances
Section 800
Section 800.340 Reserve
Balances
This Subpart is specifically
designed to establish and maintain for each fund a reserve representing an
equitable share of the net assets of the Board to the end that each fund shall,
at all times, receive full credit for all moneys creditable to that fund in the
form of invested assets or free cash balances or any other applicable assets
that may exist at any given date.