The Panel of Administrators approved a methodology and business rules by which to distribute subclass account surpluses. To calculate the monetary balance of any subclass in a surplus position and to calculate each employer’s share in the surplus balance, the Board will use payroll, assessments paid and costs paid out data for the period January 1, 1995 to December 31, 1999. The Board will use the data available from its employer accounts on October 31, 2000.