The following statements are about 501(c)(9) trusts.

In the event a 501(c)(9) trust is terminated, any funds remaining in the trust revert back to the employer.

In order to satisfy Internal Revenue Code (IRC) requirements, membership in a 501(c)(9) trust is mandatory for all employees.

Contributions made by an employer to a 501(c)(9) trust are deductible for federal income tax purposes.

Typically, a 501(c)(9) trust is controlled solely by the employer that established the trust.