definiens: ( as such term is defined inSection 3(37 ) of ERISA ) or a plan that has two or more contributing sponsors at least two of whom are not undercommon control, within the meaning of Section 4063 of ERISA ; ( vi ) except as would not, individually or in theaggregate, reasonably be expected to have a Parent Material Adverse Effect, all contributions or other amountspayable by Parent or its Subsidiaries pursuant to each Parent Benefit Plan in respect of current or prior plan yearshave been timely paid or accrued in accordance with GAAP or applicable international accounting standards;(vii ) except as would not, individually or in the aggregate, reasonably be expected to have a Parent Material AdverseEffect, neither Parent nor any of its Subsidiaries has 36engaged in a transaction in connection with which Parent or its Subsidiaries could be subject to either a civil penaltyassessed pursuant to Section 409 or 502(i ) of ERISA or a tax imposed pursuant to Section 4975 or 4976 of the Code;and ( viii ) except as would not, individually or in the aggregate, reasonably be expected to have a Parent MaterialAdverse Effect, there are no pending, or to the knowledge of Parent, threatened or anticipated claims, actions, investigations or audits ( other than routine claims for benefits ) by, on behalf of or against any of the Parent BenefitPlans or any trusts related thereto that would result in a material liability