definiens: within the meaning of ERISA Section 406(a ) or 406(b ), or of Code Section 4975(c),with respect to any Employee Plans, and will not so engage, act or fail to act prior to the date ofClosing . Furthermore, to the knowledge of Seller and/or Maxwell, no other asdefined in ERISA Section 3(14 ), or as defined in Code Section 4975(e)(2),has engaged in any such ( g ) No Employee Plan provides benefits, including without limitation, any other post - employment benefit, salary continuation, termination, death, disability, or health or medicalbenefits ( whether or not insured ), life insurance or similar benefit with respect to current or formeremployees ( or their spouses or dependents ) of Seller and/or Maxwell beyond their retirement orother termination of service other than ( i ) coverage mandated by applicable law, ( ii ) death, disability or retirement benefits under any Pension Plan, ( iii ) deferred compensation benefitsaccrued as liabilities on the financial statements of Seller and/or Maxwell, ( iv ) benefits, the fullcost of which is borne by the current or former employee ( or his or her beneficiary ), ( v ) Seller’sseverance pay policy, or ( vi ) post - employment payments under Seller ’s insurance policiesrelating to events during employment by Seller