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(b) Termination After All Liabilities Are Satisfied and Assets Remain in <br /> Trust. if there is an amount remaining in the Fund and the Administrator certifies to <br /> the Trustee that the Plan is terminated and all Plan liabilities have been satisfied, <br /> the Trustee shall then, upon the written instructions of the Administrator, distribute <br /> such amounts to one or more trusts or other entities established or maintained by <br /> the Employers and Unions representing former Participants in proporfion to the <br /> accounts (as defined in the Plan) of Participants as of the date 12 months prior to <br /> the date� all liabilities had been satisfied. The Administrator shall certify to the <br /> Trustee that such trust or entity shall provide life, sick, accident, or other benefits <br /> that are properly payable from a trust that is established for the purposes of Code <br /> Section 501 (c)(9). No amounts shall revert to the Employers in contravention of <br /> Code Section 501 (c)(9). The Trustee may, however, subject to the approval of the <br /> Administrator, reserve such sum of money as it deems is necessary for payment of <br /> its fees and expenses in connection with its administration of the Trust or the <br /> settlement of its account or for payment of taxes that may be assessed on or in <br /> respect of the Fund or the income thereof. <br /> 25 <br />