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Japan is actively cooperating , as is shown by its contribution of a total of $ 100 million to the Somali Trust Fund established by the U.N. Security Council resolution . The present trust fund was established to replace the former old age reserve account . On January 23 , 2001 , the J. W. Graham Information Technology Trust Fund was established at the University of Waterloo by a group of Graham 's former colleagues , students , and friends . The lump sum allocation , called the Reed Act distribution , comes from trust funds established by the federal unemployment insurance tax ( FUTA ) .