definiens: , as defined in Section 3(37 ) of ERISA ( for purposes of this Section, a ), ( ii ) is maintained in connection with any trust described in Section 501 ( c)(9 ) of the Code, or ( iii ) is subject to Title IV of ERISA or to the minimum funding standards of ERISA or the Code . Neither Seller nor ' any affiliate of Seller has made or been required to make contributions to any Multiemployer Plan . Seller has no accumulated funding deficiencies as defined in Section 412 of the Code ( whether or not waived ) with respect to any Benefit Plan . Neither Seller nor any affiliate of Seller has incurred any material Liability under Title IV of ERISA arising in connection with the termination of, or complete or partial withdrawal from, any plan covered or previously covered by Title IV of ERISA . All Benefit Plans and the administration thereof comply in all material respects with the terms thereof and all applicable provisions of ERISA, as well as all other applicable Laws . As of the Interim Financial Statement Date, all material accrued contribution obligations of Seller with respect to all Benefit Plans have either been paid or are reflected on the Interim Financial Statements as of the Interim Financial Statement Date