definiens: means only the following Liabilitie s : ( a ) all Liabilities related to or arising out of an y Transferred Asset or the MRT Program that arise at or after the Closing ; ( b ) the Liabilities under the Transferred Contracts or the Lease ( excluding, for the avoidance of doubt, any Liabilities that may arise out of or relate to any breach of any of the Transferred Cont racts that exist or occur prior to the Closing ) ; ( c ) all Liabilities related to ( i ) any Transferred Employee, or Persons asserting claims on behalf of such Transferred Employee, including any liability for compensation or employment, labor, pe nsion or personnel benefits and the employer portion of any Taxes with respect thereto, solely to the extent th at such Liabilities arise at or after the Closing, and ( ii ) the Buyer ’s obligations under Section 4.7, includi ng any severance obligations with respect to any Business Employee ; ( d ) all Liabilities for which the Buyer agrees to b e liable hereunder or that are otherwise apportioned to the Buyer hereunder ; and ( e ) the Liabilities set forth on Schedule 1.3(e )