24 CAR § 20-405
| Testing Dates as ofDecember 31 | Amortization of Unfunded Active Liabilities | Amortization of Unfunded Retiree Liabilities | Active Liability-Short Condition Test | Funded Percentage Test |
| 1994 | 18 | 9 | 55% | 82% |
| 1995 | 16 | 8 | 60% | 84% |
| 1996 | 14 | 7 | 65% | 86% |
| 1997 | 12 | 6 | 70% | 88% |
| 1998 | 10 | 5 | 75% | 90% |
| 1999 | 9 | 5 | 80% | 92% |
| 2000 | 8 | 5 | 85% | 94% |
| 2001 | 7 | 5 | 90% | 95% |
| 2002 | 6 | 5 | 95% | 96% |
| 2003 & after | 5 | 5 | 100% | 97% |