The framework provides that the net encashment value of unclaimed life assurance policies, where the policies remain unclaimed by March each year, must be transferred by insurance undertakings to the dormant accounts fund soon to be established. The first transfers will take place by April 2004. These matters are provided for in sections 10 and 11. The National Treasury Management Agency will be required to invest these moneys prudently, based on guidelines which the Minister for Finance will help to draw up and having regard to the need to meet the costs of making repayments to valid claimants seeking a return of their moneys. The moneys in the fund will generate an investment income, some of which will be used to offset the costs of accruals payments to claimants and the rest of which will be reapplied to the fund. In that way, as set out in sections 14 to 16, policyholders are guaranteed the return of everything owed to them.