definiens: as that term is defined in Section 414(f ) of the code or Section4001(a)(3 ) of ERISA ; ( iii ) a foreign plan ; or ( iv ) a voluntary employees'beneficiary association intended to be exempt from federal income taxes underSection 501(c)(9 ) of the Code and none of the Parent Plans provides for thepayment of separation, severance, termination or similar - type benefits to anyemployee or consultant of Parent or obligates Parent to pay separation, severance, termination bonus, retirement, enhanced benefits nor anyacceleration, vesting, distribution or increase in benefits or obligations orsimilar - type benefits solely as a result of any transaction contemplated by thisAgreement or as a result of a, within the meaning of suchterm under Section 280 G of the Code . None of the Parent Plans provides for orpromises retiree medical, disability or life insurance benefits to any currentor former employee, consultant, officer or director of Parent except to theextent required by Part 6 of Title I of ERISA