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I would Imagine you could find the answer to how the “unrestricted fund” is funded through the surplus of the operating. The corporation can allocate any surplus as it chooses, and surplus isn’t defined nor is a defined allocation of capital within operation defined…
Property managers have told me, you want roughly 2-3 months of contributions held.
So, anything above that may be surplus.
The future allocation of that is at the discretion of the Board.