The authority in charge shall prepare the act of endowment in accordance with this Act and other relevant laws and regulations and shall submit it to the Executive Yuan for approval.

(1) Except for when otherwise stipulated, the authority in charge shall prepare a budget to care for those who were engaged in overseas technical services before the promulgation of this Act.
(2) The eligibility, items, amount, and other related items with respect to the aforementioned budget shall be determined by the authority in charge.

The ICDF may be dissolved in the event that, owing to a change in circumstances, it cannot achieve the purposes for which it was established in accordance with this Act. After its dissolution, it shall be liquidated according to legal procedures and the possession of all remaining property, if any, shall be transferred to the National Treasury.

This Act shall enter into force upon the date of its promulgation.