(40 ILCS 5/7-207.1) (from Ch. 108 1/2, par. 7-207.1)
    Sec. 7-207.1. Reserve For Variation In Benefit Payments. A Reserve for Variation in Benefit Payments may be established.     1. Credits to such Reserve shall consist of:
    (a) Any employee contributions, not in excess of $10.00, received by the Fund subsequent to claim for and payment of a separation refund, provided, however, that upon request of any employee rightfully entitled thereto the aforesaid amount shall be paid him from this Reserve.
    (b) Any benefit checks or warrants issued and outstanding more than two years.
    (c) Any balances in Employee or Municipality Reserves that are not properly creditable to those Reserves.
    2. Charges to such Reserve shall consist of:
    (a) Benefit claims properly payable under this Article, the reserves for which have been previously transferred to this reserve or for which no reserves exist.
    (b) Benefit overpayments deemed uncollectible by the Board.
    (c) Amount required to adjust employee or municipal reserves to correct balance.
(Source: P.A. 81-1536.)