definiens: within the meaning of suchterm under Section 280 G of the Code . Except as required under the Consolidated Omnibus Budget Reconciliation Act of1985, as amended, or similar state Law, or as set forth on Section 4.12(d ) of the Company Disclosure Schedule, neither theCompany nor any ERISA Affiliate has any obligation for retiree or post - employment medical, disability or life insurancebenefits to any current or former employee, officer or director of the Company under any Benefit Plan . With respect to any within the meaning of Section 5000(b)(1 ) of the Code, the Company and the ERISA Affiliates havecomplied in all material respects with the following : ( i ) the notice and continuation requirements of Section 4980B of theCode, COBRA, Part 6 of Subtitle I of ERISA and the regulations thereunder, and any similar state Law and ( ii ) the applicablerequirements of the Health Insurance Portability and Accountability Act of 1996, as amended, and the regulations thereunder