definiens: within themeaning of Section 3(3 ) of ERISA ) covering any active employee, former employee, director or consultant of Parent, any subsidiary of Parent or any trade orbusiness ( whether or not incorporated ) that is an Affiliate, or with respect towhich Parent has or may in the future have liability, are referred to herein asthe Section 3.12(a ) of the Parent Disclosure Letter contains acomplete and accurate list of each of the Parent Plans . Parent has provided tothe Company : ( i ) correct and complete copies of all documents embodying eachParent Plan including ( without limitation ) all amendments thereto, all relatedtrust documents, and all material written agreements and contracts relating toeach such Parent Plan ; ( ii ) the three ( 3 ) most recent annual reports ( FormSeries 5500 and all schedules and financial statements attached thereto ), ifany, required under ERISA or the Code in connection with each Parent Plan ; ( iii)the most recent summary plan description together with the summary(ies ) ofmaterial modifications thereto, if any, required under ERISA with respect toeach Parent Plan ; ( iv ) all IRS determination, opinion, notification and advisoryletters relating to any Parent Plan ; ( v ) all material correspondence to or fromany governmental agency relating to any Parent Plan ; ( vi ) all COBRA forms andrelated notices ; ( vii ) all discrimination tests for each Parent Plan, ifapplicable, for the most recent three ( 3 ) plan years ; and ( viii ) if the ParentPlan is funded, the most recent periodic accounting of the Parent Plan assets