definiens: ( as su ch term is defined in Section 3(35 ) of ERISA ), ( B ) a ( within the meaning of Section 210 o f ERISA or Section 413(c ) of the Code ), ( C ) a as defined in Section 3(37 ) of ERISA, or ( D ) a ( as such term is defined in Section 3(40 ) of ERISA ) or any equivalen t plan to any of the foregoing in any other jurisdi ction, including but not limited to Ireland ; ( ii ) no Emplo yee Benefit Plan provides and neither the Company n or any of its Subsidiaries has any current or potential oblig ation to provide post - termination or post - retiremen t health, life or other welfare benefits other than as required un der Section 4980B of the Code or any similar state Law ; and ( iii ) neither the Company nor any of its Subsidiari es has any current or potential liability or obliga tion by reason of at any time being treated as a single employer u nder Section 414 of the Code with any other Person