definiens: ( as defined in Section 3(37 ) or 4001(a)(3 ) of ERISA ) ( a ) or other pension plan subject to Title IV of ERISA or Section 412 of the Code . During the six ( 6 ) years prior tothe Agreement Date, no liability under Title IV or Section 302 of ERISA has been incurred by any Company Entity orany ERISA Affiliate that has not been satisfied in full, and no condition exists that presents a risk to any CompanyEntity or any such ERISA Affiliates of incurring any such liability . Neither any Company Entity nor any ERISA Affiliatesponsors, maintains, participates in or contributes to, or has, within the past six ( 6 ) years, sponsored, maintained, participated in or contributed to, a Multiemployer Plan or other pension plan subject to Title IV of ERISA orSection 412 of the Code . shall mean any entity ( whether or not incorporated ) other than a CompanyEntity that, together with any Company Entity, is required to be treated as a single employer under Section 414(b ), ( c),(m ) or ( o ) of the Code