; and (B) the Urban Corporation shall have an additional 180 days within which to accept or reject the revised offer. (c) Withdrawal and conveyance of land and title Not later than 180 days after receipt of a corporate resolution of an Urban Corporation approving an offer of the Secretary under subsection (b)(1), the Secretary shall (as appropriate)— (1) withdraw the land; (2) convey to the Urban Corporation title to the surface estate of the land; and (3) convey to the Regional Corporation for Southeast Alaska title the subsurface estate for the land. (d) Conveyance of roads, trails, log transfer facilities, leases, and appurtenances The Secretary shall, without consideration of compensation, convey to the Urban Corporations of Haines, Ketchikan, Petersburg, Tenakee, and Wrangell, by quitclaim deed or patent, all right, title, and interest of the United States in all roads, trails, log transfer facilities, leases, and appurtenances on or related to the land conveyed to the Corporations pursuant to subsection (c). (e) Settlement trust (1) In general The Urban Corporations of Haines, Ketchikan, Petersburg, Tenakee, and Wrangell may establish a settlement trust in accordance with section 39 for the purposes of promoting the health, education, and welfare of the trust beneficiaries, and preserving the Native heritage and culture, of the communities of Haines, Ketchikan, Petersburg, Tenakee, and Wrangell, respectively. (2) Proceeds and income The proceeds and income from the principal of a trust established under paragraph (1) shall— (A) first be applied to the support of those enrollees, and the descendants of the enrollees, who are elders or minor children; and (B) then to the support of all other enrollees. .