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ARTICLE IX <br />DURATION AND TERMINATION <br />9.1 Termination. It is intended that this "Trust shall be treated as being exempt from tax under <br />Section 501(a) of the Code and that the Plan referred to herein shall qualify under Section 457(b) of <br />the Code. However, notwithstanding any other provisions of the Trust, if the Internal Revenue <br />Service is requested to issue to the Agency a favorable written determination or ruling with respect <br />to the initial qualification of the Plan and exemption of the Trust from tax and such request is denied, <br />the Trustee shall, after receiving a written direction from the Plan Administrator, pay to each <br />Participant that portion of the Trust applicable to said Participant's voluntary contributions, if any, <br />and provided the Plan so states, pay to the Agency any part of the Trust attributable to Agency <br />contributions then remaining in the Trustee's possession, less any investment losses and Trustee's <br />fees and costs incurred to date of distribution. As a condition to such repayment, Agency shall be <br />solely responsible for any tax reporting and withholding required, and the Agency agrees to <br />indemnify, defend, and hold the Trustee harmless from all claims, actions, demands, or liabilities <br />arising in connection with such repayment, and provided further that such repayment will occur <br />within one year after the date the request for qualified status is denied. <br />9.2 Exclusive Benefit. This Trust may be terminated at any time by the Agency, and upon <br />such termination, the Trust Assets shall be distributed by the Trustee as and when directed by the <br />Plan Administrator in accordance with the provisions of this Trust Agreement and the Plan <br />document. From the date of termination of the Plan and until the final distribution of the Trust, the <br />Trustee shall continue to have all the powers provided under this Trust that are necessary or <br />desirable for the orderly liquidation and distribution of the Trust. In no instance upon any <br />termination, or discontinuance and subsequent distribution shall the Trust or any part of it be used <br />for, or diverted to, purposes other than for the exclusive benefit of Participants, their Beneficiaries, <br />and defraying the administrative expenses of the Plan and Trust until all Plan liabilities have been <br />satisfied, except in the instance of the failure of the Trust initially to qualify for tax-exempt status as <br />set forth in Section 9.1 and in the event of a return of assets mistakenly contributed as set forth in <br />Section 9.3. <br />9.3 Return of Mistaken Contributions. Notwithstanding any other provision of this <br />Agreement, it is specifically provided that if a contribution or any portion thereof is made by the <br />Agency by virtue of a mistake of fact, the Trustee shall, upon written request of the Agency, return <br />such amounts as may be permitted by law to the Agency. <br />9.4 Duration. This Trust shall continue in full force and effect for the maximum period of <br />time permitted by law and in any event until the expiration of twenty-one years after the death of the <br />last surviving person who was living at the time of execution hereof who at any time becomes a <br />Participant in the Plan, unless this Trust is sooner terminated in accordance with the Plan or the <br />terms of this Trust Agreement. <br />554�35 <br />