definiens: as defined in Section 3(1 ) of ERISA and as defined in Section 3(2 ) of ERISA . With respect to each benefit plan, program, practice, policy orarrangement maintained by Parent or a subsidiary of Parent in which Company Employees subsequently participate(the ), for purposes of determining eligibility, vesting and entitlement to benefits, including forseverance benefits and vacation entitlement ( but not for accrual of pension benefits ), service with the Company or aSubsidiary ( or predecessor employers to the extent the Company or a Subsidiary provides past service credit ) shallbe treated as service with Parent ; provided that such service shall not be recognized to the extent that suchrecognition would result in a duplication of benefits or to the extent that such service was not recognized under theapplicable Company Employee Plan . Parent shall use reasonable efforts to cause to be waived any waiting periods, evidence of 48insurability requirements or the application of any pre - existing condition limitations under any Parent Plans