Your Special Fund Account balance will carry over from year to year, except in the following circumstances:

• If your account balance is less than $100.00– If, in a period of two consecutive calendar years, no employer contributions have been made into your Special Fund Account and you have not made a withdrawal, your account balance will be reduced to zero.
 
• If your account balance is $100.00 or more– If, in a period of four consecutive calendar years, no employer contributions have been made into your Special Fund Account and you have not made a withdrawal, your account balance will be reduced to zero.