Perhaps also should consider corporate reserves. When DVC’s Hilton Head Island Resort suffered severe Hurricane Matthew damage, Disney Vacation Development loaned that resort’s condominium association (each DVC resort is separate) $750,000 to pay the insurance deductible. The owners are paying the loan off over 4 years at a low interest rate of 1.33% (additional 75¢/point in MFs) rather than being hit with a large special assessment all at one time. Each condominium association funds a reserve fund via regular MFs; this was in addition to that.