definiens: ( as that term is defined in Section 414(n ) ofthe Code ) with respect to the Business.(g)The Seller and its Affiliates, with respect to Transferred Subsidiary Employees, BusinessEmployees and former employees of the Business ( A ) are in material compliance withApplicable Law respecting employment, employment practices, terms and conditions ofemployment, occupational health, safety, wages, hours, benefits immigration, labor andthe Immigration and Nationality Act 8 U.S.C Sections 1101 et seq . and its implementingregulations ; and ( B ) have withheld and properly remitted to the appropriateGovernmental Entity all amounts required by Applicable Law, collective bargainingagreements or the Non - U.S. Benefit Plans to be withheld from the wages, salaries orother payments to the Transferred Subsidiary Employees or the Business Employees orthe former employees or current or former directors of the Transferred Subsidiaries