definiens: within the meaning ofSection ( 3)(37 ) of ERISA ; or ( iii ) plan described in Section 413 of the Code . No Parent Employee Plan is or has been fundedby, associated with or related to a within the meaning of Section 501(c)(9 ) ofthe Code . None of the Abeline Corporations, and no Parent Affiliate, has ever maintained, established, sponsored, participatedin or contributed to any Parent Pension Plan in which stock of any of the Abeline Corporations or any Parent Affiliate is orwas held as a plan asset . The fair market value of43the assets of each funded Foreign Plan, the liability of each insurer for any Foreign Plan funded through insurance, or thebook reserve established for any Foreign Plan, together with any accrued contributions, is sufficient to procure or provide infull for the accrued benefit obligations, with respect to all current and former participants in such Foreign Plan according tothe reasonable actuarial assumptions and valuations most recently used to determine employer contributions to andobligations under such Foreign Plan, and no Contemplated Transaction will cause any such assets or insurance obligations tobe less than such benefit obligations . There are no material liabilities of the Abeline Corporations with respect to any ParentEmployee Plan that are not properly accrued and reflected in the financial statements of the Parent in accordance with GAAP