It is intended that this plan and the trust qualify under Sections 401(a) and 501(a) of the Internal Revenue Code or any statute of similar import. In the event, however, of a final determination that the plan and trust fail to qualify initially, the employer shall be entitled at its option to withdraw all contributions theretofore made by it together with any income received or accrued thereon less any benefits or expenses paid, and the plan shall then terminate and all rights of the participants thereunder shall cease with the same effect as if the plan had never been adopted. (Ord. 6747-NS § 1, 2003)