At the end of each calendar quarter, the provision for vacancy and collection losses, if any, as computed in accordance with subdivision (a) of section 1647- 2.4, shall be transferred from the administration fund to the reserve fund. If the reserve is to be drawn upon, a transfer of the amount to be drawn, as computed in accordance with subdivision (b) of section 1647-2.4, shall, similarly, be made from the reserve fund to the administration fund. The segregation and investment of the reserve are discussed in Subpart 1647-5, to which reference should be made.
N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1647-2.5