Unused stamps. In the event a Signatory Employer retains undistributed stamps for any reason, the Signatory Employer may redeem said stamps in new stamp denominations for the following reporting period, or obtain a refund. Refunds will be given to Signatory Employers who are not in violation of any of the terms and conditions of the Trade Agreement, and any refund shall be made within sixty (60) days of application therefor. No application under this subsection shall be permitted (1) if not permitted under the Employee Retirement Income Security Act of 1974, as amended, or Internal Revenue Code or (2) after six years from the date of the purchase of the stamps for which the employer seeks a refund.
