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. <br /> ARTICLE II <br /> ESTABLISHMENT OF TRUST <br /> 2.1 Name. This trust shall be known as The Trust for the Post Employment <br /> Health Plan for Collectively Bargained Public Employees. <br /> 2.2 Establishment of Trust. The undersigned Union hereby establishes with <br /> the Trustee a Trust consisting of such moneys and property acceptable to the <br /> Trustee as shall from time to time hereafter be paid or delivered to the Trustee by or <br /> on behalf of the Employers. <br /> 2.3 Purpose of Trust. <br /> (a) The Fund shall be held by the Trustee in trust and dealt with in <br /> accordance with the provisions of this Agreement. This Trust is the funding medium <br /> of a VEBA within the meaning of Code Section 501 (c)(9), and the Fund shall be <br /> used solely for, and not diverted from, the exclusive purposes of providing benefits <br /> qualifying under Code Section 501 (c)(9) to Participants and defraying reasonable <br /> expenses of administering the Plan and the Fund. Although the Trust shall fund the <br /> benefits under the Plan, the Trust may later fund other benefits which are <br /> permissible under Code Section 501 (c)(9). <br /> (b) Notwithstanding section 2.3(a) hereof, the Trustee shall return <br /> contributions if the Plan permits the return of contributions under one of the <br /> following circumstances: (i) the contribution is made by a mistake of fact; (ii) the <br /> Internal Revenue Service (hereinafter "IRS") determines that the Trust is not <br /> tax-exempt under Code Section 501 (a); or (iii) the IRS determines that the Trust has <br /> unrelated business taxable income under Code Section 512(a)(3j(E). Any <br /> contribution that is made by a mistake of fact shall be returned within one year <br /> from the date it was paid to the Trustee and not at any time thereafter. If the IRS <br /> determines that: (i) the Trust is not tax-exempt under Code Section 501 (a), or (ii) the <br /> Trust has unrelated business taxable income under Code Section 512(a)(3)(E), all <br /> contributions made to the Trust in the year for which such determination is made <br /> shall be returned within one year after the date that the IRS so determines, and not <br /> at any time thereafter. All contributions to the Trust are conditioned upon the <br /> contributions not being treated as unrelated business taxable income of the Trust <br /> under Code Section 512(a)(3)(E) and upon the tax-exempt status of the Trust under <br /> 6 <br />