Opinion ID: 2151564
Heading Depth: 2
Heading Rank: 4

Heading: Employer Accumulation Reserve

Text: ถ 24. The employer accumulation reserve holds employer required contributions plus benefit adjustment contributions, whether paid by employees or employers, and such other amounts as provided in Wis. Stat. ง 40.04(5). [61] For purposes of this litigation, this account holds about $11.5 billion. [62] The funds in the employer reserve are held in one merged account. [63] In effect, the funds are pooled. [64] At the same time, the funds in this account are invested in both the fixed and variable trusts, depending upon the extent of employee choices to invest employer contributions in each trust respectively. [65] ถ 25. Unfunded accrued liabilities operate as a debt for employers. [66] For accounting purposes, they are listed as an asset โ that is, as a receivable โ of the system. [67]