Wisconsin Code § 707.36

Disposition of surplus funds
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Unless otherwise
provided in the time-share instrument, any surplus funds derived
from the time-share owners or from property belonging to the
time-share owners or their association and held by a managing
entity, which are remaining after payment of or provision for

time-share expenses and any prepayment of reserves, shall be
paid to the time-share owners in proportion to their time-share liabilities, credited to the owners to reduce their future time-share
liabilities or used for any other purpose as the association
decides.

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