definiens: ( as such term is defined in Section 3(37 ) of ERISA ) or a plan that hastwo or more contributing sponsors at least two of whom are not under common control, within themeaning of Section 4063 of ERISA ; ( F ) all contributions or other amounts payable by WarnerChilcott or its Subsidiaries as of the Effective Time pursuant to each Warner Chilcott Benefit Planin respect of current or prior plan years have been timely paid or accrued in accordance withUS GAAP or applicable international accounting standards ; ( G ) neither Warner Chilcott nor any ofits Subsidiaries has engaged in a transaction in connection with which Warner Chilcott or itsSubsidiaries could be subject to either a civil penalty assessed pursuant to Section 409 or 502(i ) ofERISA or a tax imposed pursuant to Section 4975 or 4976 of the Code ; and ( H ) there are nopending, or to the knowledge of Warner Chilcott, threatened or anticipated claims, actions, investigations or audits ( other than routine claims for benefits ) by, on behalf of or against any of theWarner Chilcott Benefit Plans or any trusts related thereto that would result in a material liability