definiens: ( as such term is defined in Section 406 of ERISA or Section 4975 of the Code ) to whichSection 406 of ERISA or Section 4975 of the Code applies and which could subject such Employee Benefit Plan ortrustee or administrator thereof to a material Tax or penalty on prohibited transactions imposed by Section 4975 of theCode . No Employee Benefit Plan is or has within the last six ( 6 ) years been subject to the minimum fundingrequirements of Section 412 of the Code or Title IV of ERISA . Each Employee Benefit Plan intended to qualify underSection 401(a ) of the Code has received a favorable determination letter from the IRS that such Employee BenefitPlan is a under Section 401(a ) of the Code, and the related trusts are exempt from Tax underSection 501(a ) of the Code . With respect to each Employee Benefit Plan, all required contributions have been made orproperly accrued on the Company ’s financial statements . The Company does not have any liability under anyEmployee Benefit Plan to provide medical or death benefits with respect to employees of the Company beyond theirtermination of employment ( other than coverage mandated by law or regulation ), and there are no reserve assets, surplus or prepaid premiums under any such Employee Benefit Plan