definiens: within the meaning of Section 3(37 ) of ERISA, to the extent subject to ERISA, are in substantial compliance with ERISA . Each Benefit Plan which is an within the meaning of Section 3(2 ) of ERISA ( ), and which is intended to be qualified under Section 401(a ) of the Code, is so qualified, and has received a favorable determination letter from the Internal Revenue Service, or the remedial amendment period under applicable Internal Revenue Service guidance in which to apply for such letter and make any amendments that are necessary to obtain a favorable determination as to the current qualified status of such Pension Plan has not yet expired, and it is not aware of any circumstances reasonably likely to result in revocation of any such favorable determination letter . Each Benefit Plan which is intended to be part of or funded through a voluntary employees ' beneficiary association within the meaning of Section 501(c)(9 ) of the Code has ( i ) received an opinion letter from the Internal Revenue Service recognizing its exempt status under Section 501(c)(9 ) of the Code and ( ii ) filed a timely notice with the Internal Revenue Service pursuant to Section 505(c ) of the Code, and it is not aware of circumstances likely to result in the loss of the exempt status of such Benefit Plan under Section 501(c)(9 ) of the Code . There is no material pending or, to the knowledge of CIMA or [COMPANY], as the case may be, threatened litigation relating to its Benefit Arrangements ( other than a claim for benefits in the ordinary course )