The trust exists for the purpose of receiving contributions from the sponsoring organization, dudek, for the benefit of the group's participating employee members, who also assist in the funding of the trust, for the payment of claims and expenses incurred under the corresponding group health and welfare benefit arrangement that provides nontaxable benefits to qualifying employees and their dependents. The trust also receives irrevocable employer contributions for BONA FIDE fringe benefits payments made for the benefit of employees subject to the service contract ACT.