Maintenance of reserve fund.

All reserves maintained by a nonprofit corporation pursuant to NRS 695B.140 : 1. Must be deposited in a trust account in a federally insured financial institution located in this State. All income earned by the account belongs to the nonprofit corporation and may be credited and paid to the nonprofit corporation and used for its operations. 2. Are in addition to those reserves established by the nonprofit corporation according to good business and accounting practices for incurred but not reported claims and other similar claims.