definiens: means all of OTI ’s assets other t han the Acquired Assets, including without limitati on all of OTI ’s right, title and interest in and to th e following : ( a ) all cash, rights in bank accounts, certificates of deposit, bank deposits, cash equivalents, investment securities and checks or other payments received by OTI ( including received in lock boxes ) by the Closing Date ; ( b ) originals of all of OTI ’s Tax Returns and recor ds ( provided that MSB shall be entitled to copies thereof, excluding Income Tax Returns, for the prev ious three ( 3 ) years to the extent relevant to the Business or Acquired Assets ), any rights to tax refunds or cred its with respect to Taxes paid by OTI and any tax d eposits or prepayments made by OTI, whether or not used or rel ated to the Business ; ( c ) OTI ’s rights under this Agreement and the Relat ed Agreements ; ( d ) OTI ’s rights under any Contract other than the Assigned Contracts ; ( e ) the Excluded Books and Records ; ( f ) all receivables resulting from the sale of Prod uct prior to Closing Date ; ( g ) all interests in real property ; and ( h ) all of OTI ’s insurance policies and insurance c ontracts and all rights thereunder ( including the right to make claims thereunder and to the proceeds thereof )