This Plan and the Trust Agreement will be submitted to the
Internal Revenue Service and the Department of Labor for determination letters, or other appropriate action by those agencies, approving the terms thereof and specifically determining that contributions made by
Employers to the Plan are allowable as deductions from gross income and that the Trust is qualified for tax exemption. Any modification or amendment of the Plan may be made retroactively if necessary or
appropriate to qualify or maintain a Plan and Trust in connection therewith as a Plan and Trust meeting the requirements of Section 401, 404 and 501 (a) of the Internal Revenue Code as now in effect and/or as amended by
the Employee Retirement Income Security Act of 1974, or any other applicable provisions of Federal Law as now in effect or hereafter amended or adopted and the regulations issued thereunder.
X.2 Ineligible Contributions
Notwithstanding any other provisions of this Plan, the Trustees shall have the privilege of refusing to accept contributions from any Employer on behalf of any Employee if the
acceptance of those contributions would adversely affect the ability of Employers to deduct from gross income contributions to the Trust or would adversely affect the Trust's status as a qualified and tax exempt trust
under the Internal Revenue Code. Any contributions which must be returned to Employers under this paragraph, shall be refunded without interest.
X.3 Reversion of Funds to Participating Employers
Except as otherwise provided herein, the assets of this Plan shall never inure to the benefit of any Employer and shall be held for the exclusive purposes of providing benefits to Participants in the Plan
and their beneficiaries and deferring reasonable expenses of administering the Plan. Notwithstanding the preceding, in the event that any contributions or payments are made by an Employer because of a mistake of
fact or law, this provision shall not prohibit the return of such contributions, without any earnings thereon, provided such repayment is made within six months after the Trustees determine that the contribution was
made because of such a mistake and further determine that the return of such contributions is not inconsistent with the Plan's then current policy regarding refunds of such contributions. This provision is
intended to comply with ERISA Section 403 and shall be interpreted in a manner consistent therewith, but shall not impose on the Trustees an obligation to return any contributions if such return is inconsistent with its
then current policy.
