definiens: means, with respect to a party, a Benefit Plan that is a within themeaning of Section 3(2 ) of ERISA ( whether or not such Benefit Plan is subject to ERISA ) and underwhich the assets to satisfy the benefit obligations are legally segregated from the general assets ofsuch party or its Subsidiaries and are not subject to the creditors of such party or its Subsidiaries . Noneof [COMPANY] or any other person or entity under common control within the meaning of Section 414(b ), ( c),(m ) or ( o ) of the Code ( an ) with [COMPANY] has incurred any liability to a FundedRetirement Plan under Title IV of ERISA ( other than for contributions not yet due ) or to the PensionBenefit Guaranty Corporation ( other than for payment of premiums not yet due ) that, when aggregatedwith other such liabilities, would result in a material liability of [COMPANY] and its Subsidiaries taken as awhole, which liability has not been fully paid