definiens: ( as such term is defined in Section 3(37 ) ofERISA ) or a plan that has two or more contributing sponsors at least two of whom are not undercommon control, within the meaning of Section 4063 of ERISA ; ( F ) all contributions or otheramounts payable by [COMPANY] or its Subsidiaries as of the Effective Time 64 pursuant to each [COMPANY] Benefit Plan in respect of current or prior plan years have been timelypaid or accrued in accordance with US GAAP ; ( G ) neither [COMPANY] nor any of its Subsidiaries hasengaged in a transaction in connection with which [COMPANY] or its Subsidiaries could be subject toeither a civil penalty assessed pursuant to Section 409 or 502(i ) of ERISA or a tax imposedpursuant to Section 4975 or 4976 of the Code ; and ( H ) there are no pending, or to the knowledge ofActavis, threatened or anticipated claims, actions, investigations or audits ( other than routineclaims for benefits ) by, on behalf of or against any of the [COMPANY] Benefit Plans or any trustsrelated thereto that would result in a material liability