12.1 Procedure:

Dissolution of the Users' Group is proposed and approved in the same manner as amendment of the Bylaws.

12.2 Liabilities:

All liabilities and obligations of the Users' Group shall be paid, satisfied and discharged, or adequate provisions made therefore. 

12.3 Remaining Assets:

In the event of the liquidation, dissolution, or termination of the corporation, any assets and property remaining after payment of creditors and necessary expenses of liquidation, dissolution or termination shall be distributed to an organization organized for a public or charitable purpose, a religious corporation, the United States, or to an organization which is recognized as exempt within the meaning of section 501(c)(3) of the Internal Revenue code of 1986, or the corresponding section of any future federal tax code, or shall be distributed to the Federal Government or to a state or local government, for a public purpose in the manner determined by the Board of Directors.