definiens: within the meaning of such term under Section 280Gof the Code . Except as required under the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended, or similarstate Law, the Company does not have any obligation for retiree or post - employment medical, disability or life insurancebenefits to any current or former employee, officer or director of the Company under any Benefit Plan . With respect to any within the meaning of Section 5000(b)(1 ) of the Code, the Company has complied in all material respectswith the following : ( i ) the notice and continuation requirements of Section 4980B of the Code, COBRA, Part 6 of Subtitle I ofERISA 51***Certain confidential information contained in this document, marked with 3 asterisks ( * * * ), has been omitted and filedseparately with the Securities and Exchange Commission pursuant to Rule 24b-2 of the Securities Exchange Act of 1934, asamended.and the regulations thereunder, and any similar state Law and ( ii ) the applicable requirements of the Health InsurancePortability and Accountability Act of 1996, as amended, and the regulations thereunder