Officials at the New York Workers' Compensation Board said its 2001 tightened guidelines for reserving have put some 30 self-insurance trusts in the under-funded category.

Only "a handful' of that group, however, are of real concern, according to Mary Beth Woods, the board's director of licensing.

She said the board is having biweekly meetings with funds it has concerns about.

Ms. Woods said that for most the discrepancy is minimal, explaining that funds have to meet a 90 percent of liability ratio, and are classified as under-funded even if they are at 89.4 percent of liability.

John Sullivan, a spokesman for the board, said that some trusts have issued assessments to their members in order to solidify their reserves.

When a trust is under-funded, a notice to members is recommended and the board mandates such a notification when the situation is serious. Ms. Woods said there were "just a couple where we required them to send out a specific letter."

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