definiens: within the meaning of Section401(a ) of the Code and, to the extent applicable, Section 401(k ) of the Code ( a ), has received a favorable determination letter ( or if applicable, advisory or opinion letter ) from the IRS that has not beenrevoked, and no event has occurred and no condition exists that could reasonably be expected to adversely affect the qualifiedstatus of any such Company Employee Benefit Plan . Any favorable determination letters referenced in this Section 3.1(l)(iii)cover as defined in footnote 2 of IRS Notice 2003 - 49 . Each Qualified Company Employee Benefit Plan has timelymade amendments to comply with the Economic Growth and Tax 19Reconciliation Relief Act of 2001 as required by IRS Notice 2001 - 42 . The trusts established under the Qualified CompanyEmployee Benefit Plans are exempt from federal income taxes under Section 501(a ) of the Code and any potential excisetaxes