It is the present intention of the employer to maintain the
plan indefinitely. Nevertheless the employer reserves the right, at
any time, to permanently discontinue further contributions to the
plan or to terminate the entire plan consistent with the provisions
of applicable law.
If all liabilities under the plan to participants and others
entitled to receive a benefit have been satisfied, and there remain
any residual assets in the pension fund, the residual assets shall
be returned to the employer insofar as such return does not contravene
any provision of law, and any remaining balance in excess of employer
contributions shall be returned to the commonwealth.