definiens: within the meaning of Section 3(3 ) of the Employee Retirement Income Security Act of 1974, as amended ( ) which is maintained by Seller or any affiliate within the meaning of Section 414(b ), ( c ), ( m ), or ( 0 ) of the Code and the regulations thereunder ( ) for the benefit of any current or former Business Employees ( the ) . With respect to each Business Plan, a copy of the Business Plan and a summary of the Business Plan 's materials terms has been made available to Buyer . With respect to the Transferred Employees, Seller has performed in all material respects all obligations required to be performed by it under each Business Plan and each Business Plan has been established and maintained in all material respects in accordance with its terms and in material compliance with all applicable Laws, including ERISA or the Code . At no time has Seller or any ERISA Affiliate contributed to or been obligated to contribute to any ( as defined in Section 3(37 ) of ERISA ) or to any plan described in Section 413 of the Code . Neither the Seller nor any ERISA Affiliate has ever sponsored, participated in or contributed to any pension plan related to the Business which is subject to Title IV of ERISA or Section 412 of the Code . No Business Plan promises or provides retiree medical benefits to any Business Employee, or to a multiple employer welfare benefit arrangement ( as defined in Section 3(40)(A ) of ERISA