definiens: ) ( excluding any sabbatical program, defined benefit pension, nonqualified deferred comp ensation, equity or equity - based or retiree welfare benefits ) to the same extent service was recognized for the s ame purpose under the comparable Seller benefit pla n, except to the extent it would result in the duplication of benefits . In addition, for purposes of each Purcha ser Plan, and subject to the agreement by the applicable insurer and recordkeeper to accommodate same on a reasonabl y cost - effective basis, providing medical, dental, pharmac eutical, or vision benefits to any Continuing Emplo yee, to the extent consistent with the governing terms of the a pplicable Purchaser Plan, Purchaser will use commer cially reasonable efforts to cause to be waived all pre - ex isting condition exclusions and actively at work re quirements and similar limitations, eligibility waiting period s and evidence of insurability requirements under a ny Purchaser Plans that provide such benefits in which Continuin g Employees commence participation during the plan year in which the Closing Date occurs to the extent such ex clusions, requirements or limitations were waived o r satisfied by a Continuing Employee under an analogous Seller benefit plan providing such benefits in which the Continuing Employee participated immediately prior to the Closing