definiens: ( as defined in Section 3(2 ) of ERISA)that is subject to, Section 302 or Title IV of ERISA or Section 412 of the Code . None of the Company, any of its Subsidiariesor any Person under common control with the Company or any of its Subsidiaries within the meaning of Section 414(b ), ( c),(m ) or ( o ) of the Code ( A ) participates in, or is required to contribute to, any ( as defined in Section 3(37)of ERISA ) or ( B ) has any outstanding withdrawal liability or any other liability or obligation arising under or in connectionwith or relating to a multiemployer plan ( contingent or otherwise ) . Neither the Company nor any of its Subsidiaries has anymaterial current or contingent liability as a consequence of at any time in the past six ( 6 ) years being considered a singleemployer under Section 414 of the Code with any other Person ( other than the Company or any of its Subsidiaries, determined as of the date of this Agreement )