definiens: ( as defined in Section 1 of IRS Rev. Proc . 93 - 39 ), and have timely filed with the IRSdetermination letter applications ( or have received such a determination letter ) with respect to ( as defined inSection 1 of IRS Notice 2001 - 42 ), to the effect that such [COMPANY] Benefit Plans are qualified and exempt from Federal incometaxes under Sections 401(a ) and 501(a ), respectively, of the Code, no such determination letter has been revoked ( nor, to theKnowledge of [COMPANY], has revocation been threatened ) and to the Knowledge of [COMPANY], no event has occurred since thedate of the most recent determination letter or application therefor relating to any such [COMPANY] Benefit Plan that wouldreasonably be expected to adversely affect the qualification of such [COMPANY] Benefit Plan or materially increase the costsrelating thereto or require security under Section 307 of ERISA