Best Practices Report: Reserve Funding

Effective reserve planning helps community associations prepare for major repairs and replacements, protect shared assets, and make informed financial decisions. The Foundation’s updated 2026 Best Practices: Reserve Funding report offers practical guidance for boards, managers, and other community association professionals.


Cover
1

Contents
3

Best Practices Definition.
4

Overview
5

Adherence to Federal and State Regulations
8

Reserve Study Preparation & Review
13

Communicating the Reserve Study
20

Trends in Reserves and Reserves Management
22

Conclusion
29

Case Studies
30

Additional Resources
38

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