The interpretation that favors the plan and trust as a tax-free employee retirement plan and the contributions of the employer as items deductible from net income shall govern any interpretation that concerns the taxability of the trust; for all other purposes the plan and trust shall be construed, regulated and administered and all matters affecting its validity and construction shall be determined under the laws of the State of California and all contributions received by the trustee shall be deemed to have been received within the State of California. (Ord. 6837-NS § 1 (part), 2005)