Section 4 The sum of $66 million (the distribution) the people of Bikini, Enewetak, for the benefit of Rongelap and Utirik. (a) The Government of the United States shall provide $33 million of the distribution by the first anniversary of this Agreement and $6.6 million annually thereafter for each of the next five years. (b) The annual amounts shall be paid to owners in proportion to their respective percentage share of the total distribution. The distribution shall be owned as follows: ay Sl 96-3? (c) (1) by the people of Bikini, $25million; (2) by the people of Enewetak, $46 million; (3) by the people of Rongelap, $45 million; (4) by the people of Utirik, $/O million; No owner of any portion of the distribution shall have control over any other portion. (d) The distribution and any earnings derived therefrom may be used for special needs, including education and island rehabilitation, as each owner may dictate, vested as each owner may determine. (e) and distributed or rein- The distribution and any earnings derived shall not be taxable by the Government of the United States, that: to the extent (1) those earnings derive from investment in instruments of the Government of the United States and other investments as May otherwise be mutually agreed; and (2) The distribution remain intact in an institution in the United States. This provision is without prejudice to the ability of the owners to redistribute all or a portion of the distribution and its earnings to individuals or other entities. The redistribution transaction itself shall not be taxable by the Government of the United States, but after redistribution, earnings of such redistributed funds shall be taxable. ama L 3’ the Article III The sum of $3¥million for utilization by the Government of the Marshall Islands in implementation of its programs and services related to the consequences of the nuclear testing program. The Government of the Marshall Islands shall allocate, proper, as it may deem this distribution among the following three categories of programs: