definiens: within the meaning of Section 401(a ) of the U.S. Tax Code is so qualified and has received notification from the appropriate Governmental Entity as to its qualification and, to Seller ’s Knowledge, there are no existing circumst ances that could reasonably be expected to adversely affect th e qualified status of any such Seller Plan . None of the Sellers or any of their respective Affiliates have offered, or have any obligation to provide, now or in the f uture, to any Product Employee any health, medical, dental, accid ent, disability, death, insurance or other welfare benefits for any period extending beyond any Product Employee ’s termination of employment ( other than benefit continuation required by the Consolidated Omnibus B udget Reconciliation Act of 1985, as amended, for w hich the employee or beneficiary is required to pay the maximum contribution permitted by the Consolidated Omnibus Budget Reconciliation Act of 1985, as amend ed )