99 All contributions and income from earnings are used exclusively for providing benefits to eligible Em ployees and their dependents, and for paying expenses incurred with respect to the operation of the Fund. Erroneous Contributions Once contributions are made to the Fund, they may be returned to an Employer, at the Trustees’ discretion, only upon the Emplo y er’s written request and only if the Employer conclusively demonstrates that the contributions were made in error and the result would not be an impermissible rescission. Employers may not unilaterally take a credit against a future payment. In determinin g whether the contributions were made in error and whether a refund will be made, the Trustees will consider all circumstances, including the period of time that has elapsed since the contributions were made. Federal law provides that coverage by group hea lth plans may not be rescinded (cancelled) retroactively (except to the extent attributable to a failure to pay timely monthly contributions towards coverage), unless there is fraud or an individual makes an intentional misrepresentation of material fact. In determining whether a refund of contributions will be made, the Trustees will consider whether the requested refund will result in an impermissible rescission of coverage under federal law or applicable regulations. If so, the cont ributions will not be refunded. Any costs the Fund incurred in correcting the Employer’s error, including administrative and computer costs and benefits paid in reliance on the Employer’s erroneous contributions, including amounts paid after discovery of the error during a revi ew period (including external review) as required by federal law, may be deducted from any amounts refunded. Interest will not be paid to t he Employer on the erroneous contribution s. It is very important that Employers carefully review contributions and re ports to the Fund to avoid erroneous payments. The Fund relies on the accuracy of Employer reports to credit Employees for eligibility. Any errors must be reported to the Fund pro mptly.