definiens: ( as define d in Section 3(1 ) of ERISA ) or any plan directly or i ndirectly maintained or contributed to by Buyer pro viding similar benefits to an ( as defined in Section 3(1 ) of ERISA ), Buyer sh all ( i ) cause to be waived any preexisting condition limitations or actively - at - work requirements and ( ii ) give effe ct, in determining any deductible and maximum out of pocke t limitations, to claims incurred and amounts paid by, and amounts reimbursed to, New 47 Buyer Employees with respect to similar plans maint ained by Seller or its subsidiaries for New Buyer E mployees immediately prior to the Closing Date . Buyer shall make appropriate arrangements to allow the use by N ew Buyer Employees of any accrued benefits under any cafeter ia plan ( as defined in Section 125 of the Code ) whi ch was maintained by Seller or its subsidiaries for such N ew Buyer Employees