definiens: within the meaning of Section 7701(a)(1 ) of the Code, that together with the Company or any Company Subsidiary is considered a single employer ( an ) pursuant to Section 414(b ), ( c ), ( m ) or ( o ) of the Code or Section 3(5 ) or 4001(b)(1 ) of the Employee Retirement Income Security Act of 1974, as amended ( ), sponsors, maintains, contributes to, is required to contribute to or has or could have any liability of any nature, whether known or unknown, direct or indirect, fixed or contingent, with respect to, any ( ), as such term is defined in Section 3(2 ) of ERISA, including, without limitation, any such plan that is excluded from coverage by Section 4 of ERISA or is a within the meaning of Section 3(37 ) or 4001(a)(3 ) of ERISA . To the knowledge of the Company, each such Pension Plan that is a Multiemployer Plan has been operated in all material respects in accordance with its terms and in compliance in all material respects with the applicable provisions of ERISA, the Code and other applicable law . Each such other Pension Plan has been operated in all material respects in accordance with its terms and in compliance in all material respects with the applicable provisions of ERISA, the Code and all other applicable law . All Pensions Plans which the Company operates as plans that are qualified under the provisions of Section 401(a ) of the Code satisfy in form and operation all applicable qualification requirements