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1. In fiduciary funds, this type of trust fund doesn't require a trust agreement to exist 2. This type of fund may or may not

1. In fiduciary funds, this type of trust fund doesn't require a trust agreement to exist

2. This type of fund may or may not have other government participants

3. This fund requires that a schedule of contributions be prepared

4. Involves the services of an actuary

5. Used to account for tax collections

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