definiens: ( as defined in Section 3(3 ) of ERISA ) ( including anyvacation, paid time - off and severance plans ), for all purposes ( except as set forth below),including determining eligibility to participate, level of benefits, vesting and benefit accruals, eachTransferred Employee ’s service with Seller and its Subsidiaries ( as well as service with anypredecessor employer of Seller or any such Subsidiary, to the extent service with thepredecessor employer was recognized by Seller or such Subsidiary ) shall be treated as servicewith Purchaser and its Affiliates ( or in the case of a transfer of all or substantially all of the assetsand business of the Triage Business, its successors and assigns ) ; provided, however, that suchservice need not be recognized ( i ) to the extent that such recognition would result in anyduplication of benefits for the same period of service, ( ii ) for any purpose under any definedbenefit retirement plan, retiree welfare plan, equity - based incentive plan or long - term incentiveplan, ( iii ) to the extent not recognized by Seller for similar purposes, or ( iv ) for purposes of anyplan, program or arrangement ( A ) under which similarly situated employees of Purchaser and itsAffiliates do not receive credit for prior service or ( B ) that is grandfathered or frozen, either withrespect to level of benefits or participation