definiens: ( as such term is defined in Section 3(37 ) of ERISA ) ora plan that has two or more contributing sponsors at least two of whom are not under common control, within themeaning of Section 4063 of ERISA ; ( vi ) all contributions or other amounts payable by the Company or the CompanySubsidiaries pursuant to each Company Benefit Plan in respect of current or prior plan years have been timely paid oraccrued in accordance with GAAP or applicable international accounting standards ; ( vii ) neither the Company nor anyof the Company Subsidiaries has engaged in a transaction in connection with which the Company or any of theCompany Subsidiaries could be subject to either a civil penalty assessed pursuant to Section 409 or 502(i ) of ERISAor a tax imposed pursuant to Section 4975 or 4976 of the Code ; and ( viii ) there are no pending, or to the knowledge ofthe Company, threatened or anticipated claims, actions, investigations or audits ( other than routine claims forbenefits ) by, on behalf of or against any of the Company Benefit Plans or any trusts related thereto