definiens: ( as defined in Section 1 of IRS Rev. Proc . 93 - 39 ), and have timely filed with the IRSdetermination letter applications ( or have received such a determination letter ) with respect to ( as defined inSection 1 of IRS Notice 2001 - 42 ), to the effect that such Company Pension Plans are qualified and exempt from Federalincome taxes under Sections 401(a ) and 501(a ), respectively, of the Code, no such determination letter has been revoked ( nor, to the Knowledge of the Company, has revocation been threatened ) and to the Knowledge of the Company, no event hasoccurred since the date of the most recent determination letter or application therefor relating to any such Company PensionPlan that would reasonably be expected to adversely affect the qualification of such Company Pension Plan or materiallyincrease the costs relating thereto or require security under Section 307 of ERISA