definiens: means : ( i ) the Assets listed or described on Schedule 1.1(55 ) ; ( ii ) all cash and cashequivalents, except to the extent expressly assigned to the 2seventy Group pursuant to Section 2.11 ; ( iii ) subject to therights of the 2seventy Group pursuant to Article IX, all Policies binders and claims and rights thereunder and all prepaidinsurance premiums ( other than any insurance policies acquired prior to the Distribution Effective Time directly by and in thename of 2seventy or a member of the 2seventy Group ) ; ( iv ) any and all work papers of bluebird ’s auditors, excluding theaccounting records prepared in connection with the preparation12of 2seventy ’s financial information included in the Information Statement or any subsequent filings or financial periodsthrough the Distribution Date, and any other Tax records ( including accounting records, other than the accounting recordsprepared in connection with the preparation of the financial information included in the Information Statement or anysubsequent filings or financial periods through the Distribution Date ) of any bluebird Group member ( which will beaddressed in the Tax Matters Agreement ), excluding all bluebird templates and form documents used in the operation of theOncology Business ; and ( v ) any and all Assets that are expressly contemplated by this Agreement or any AncillaryAgreement ( or the Schedules hereto or thereto ) as Assets which have been or are to be retained by, or Transferred to, anymember of the bluebird Group