definiens: ( as such term is defined inSection 3(37 ) of ERISA ) or a plan that has two or more contributing sponsors at least two of whom are not undercommon control, within the meaning of Section 4063 of ERISA ; ( vi ) except as would not, individually or in theaggregate, reasonably be expected to have a Company Material Adverse Effect, all contributions or other amountspayable by the Company or its Subsidiaries pursuant to each Company Benefit Plan in respect of current or prior planyears have been timely paid or 16accrued in accordance with GAAP or applicable international accounting standards ; ( vii ) except as would not, individually or in the aggregate, reasonably be expected to have a Company Material Adverse Effect, neither theCompany nor any of its Subsidiaries has engaged in a transaction in connection with which the Company or itsSubsidiaries could be subject to either a civil penalty assessed pursuant to Section 409 or 502(i ) of ERISA or a taximposed pursuant to Section 4975 or 4976 of the Code ; and ( viii ) except as would not, individually or in the aggregate, reasonably be expected to have a Company Material Adverse Effect, there are no pending, or to the knowledge of theCompany, threatened or anticipated claims, actions, investigations or audits ( other than routine claims for benefits)by, on behalf of or against any of the Company Benefit Plans or any trusts related thereto that would result in amaterial liability