The Program, and the Plans under the Program, are established for
the exclusive benefit of participants and their beneficiaries. Consistent with IRC
§ 401(a)(2), no amount held under the ABP Retirement Plan or ACTS will ever
inure to the benefit of the Plan Sponsor, any employer, the Plan Administrator, or
any successor of any of them, and all ABP Retirement Plan investments and amounts
will be held for the exclusive purpose of providing benefits to the ABP Retirement
Plan's participants and their beneficiaries. Notwithstanding anything in this
chapter to the contrary, it shall be impossible at any time before the satisfaction
of all liabilities to participants, beneficiaries, and alternate payees for any part
of the ABP Retirement Plan or ACTS assets to be used for or diverted to purposes
other than for the exclusive benefit of participants, beneficiaries, and alternate
payees in the ABP Retirement Plan, except that payment of taxes and administration
expenses may be made from the ABP Retirement Plan assets as provided by the ABP
Retirement Plan.