RSA 100-B:10 Defined Contribution Plan.
Title: VI - PUBLIC OFFICERS AND EMPLOYEES
Chapter: 100-B - NEW HAMPSHIRE LENGTH OF SERVICE AWARDS PROGRAM FOR VOLUNTEER FIREFIGHTERS AND VOLUNTEER EMERGENCY MEDICAL PERSONNEL
I. All plan assets shall be held in trust for the exclusive purpose of providing contribution repayments to members and their beneficiaries or for the purpose of defraying the reasonable expenses of the operation and administration of the plan. If the service awards program and the related trust fund are not tax qualified within the meaning of the Internal Revenue Code of 1986, as amended, the trust fund referred to in this paragraph may provide that the assets held under the fund may be subject to the claims of general creditors, if any, of the sponsor or may contain such other terms and provisions as are necessary to insure that the participation by an active member in the service awards program does not result in taxable income to such volunteer firefighter under any provision of