(A) The employer may amend this Plan at any time. Such amendments shall include any remedial retroactive changes (within the time specified by Internal Revenue Service regulations), to comply with any law or regulation issued by any governmental agency to which the Plan is subject.
(B) An amendment may not allow reversion or diversion of Plan assets to the employer at any time, except as may be required to comply with any law or regulation issued by any governmental agency to which the Plan is subject. (Ord. 1806, passed 1-7-15)