Section 244.207 - Use of fund proceeds(1) The proceeds of a legal expense trust fund may be used to: (a) Defray legal expenses described in ORS 244.205;(b) Defray costs reasonably incurred in administering the trust fund, including but not limited to costs incident to the solicitation of funds; and(c) Discharge any tax liabilities incurred as a result of the creation, operation or administration of the trust fund.(2) The proceeds of a trust fund may also be used to defray or discharge expenses, costs or liabilities incurred before the fund was established if the expenses, costs or liabilities are related to the legal proceeding for which the fund was established.