definiens: as such term is defined in Section 406 of ERISA or Section 4975 of the Code, and to Target 's knowledge, no other third - party fiduciary and/or party - in - interest has engaged in any such with respect to any Target Employee Plan . Neither Target nor any ERISA Affiliate is subject to any liability or penalty under Sections 4976 through 4980 of the Code or Title I of ERISA with respect to any Target Employee Plan . All contributions required to be made by Target or any ERISA Affiliate to any Target Employee Plan have been paid or accrued . With respect to each Target Employee Plan, no within the meaning of Section 4043 of ERISA ( excluding any such event for which the thirty ( 30 ) day notice requirement has been waived under the regulations to Section 4043 of ERISA ) has occurred, nor has any event described in Section 4062, 4063 or 4041 or ERISA occurred . Each Target Employee Plan subject to ERISA has prepared in good faith and timely filed all requisite governmental reports, which were true and correct in all material respects as of the date filed, and has properly and timely filed and distributed or posted all notices and reports to employees required to be filed, distributed or posted with respect to each such Target Employee Plan . No suit, administrative proceeding or action is pending, or to the knowledge of Target is overtly threatened in a written communication with Target, against or with respect to any such Target Employment Plan . There has been no amendment to, or written interpretation or announcement by Target or any ERISA Affiliate regarding, any Target Employee Plan that would increase the expense of maintaining such Target Employee Plan above the level of expense incurred with respect to that Plan for the fiscal year ended December 31,2005