definiens: ), a ( within the meaning ofSection 413(c ) of the Code ) ( a ), a plan that is subject to Title IV of ERISA orSection 412 of the Code or a within the meaning of Section 419 of the Code . None of the PurchaserPlans ( i ) provides for the payment of material separation, severance, termination or similar type benefits to any Person,(ii ) obligates the Purchaser to pay separation, severance, termination or similar - type benefits solely or partially as a result thetransaction contemplated by this Agreement, or ( iii ) obligates the Purchaser to make any payment or provide any benefit inconnection with a within the meaning of such term under Section 280 G of theCode, or in connection with an event directly or indirectly related to such a change . There is no written or unwritten contract, plan, arrangement or other contract by which the Purchaser is bound to compensate any individual for excise taxes paidpursuant to Section 4999 of the Code . None of the Purchaser Plans provides for or promises retiree medical, disability or lifeinsurance benefits to any current or former employee, officer or director of the Purchaser, except as required by Section 4980Bof the Code, Part 6 of Title I of ERISA or similar applicable state law 136 ( d ) Each Purchaser Plan has been established and maintained in accordance with its terms and therequirements of all applicable Legal Requirements including ERISA and the Code, except as would not, individually or in theaggregate, result in material liability to the Purchaser . The Purchaser has performed in all material respects all obligationsrequired to be performed by it under and is not in default under or in violation of, and to the Knowledge of the Purchaser, there is no default or violation by any party to, any Purchaser Plan, except for any such non - performance, default or violationthat would not, individually or in the aggregate, result in material liability to the Purchaser . To the Knowledge of thePurchaser there are no material actions pending or, to the Knowledge of the Purchaser, threatened with respect to anyPurchaser Plan ( other than routine claims for benefits in the ordinary course of business )