definiens: ( within the meaning of Section 280 G of the Code ), forgiveness of indebtedness or otherwise ) be coming due to any current or former director or emp loyee of any of the Utah Entities under any Utah Benefit Pla n or otherwise, ( ii ) materially increase any benefi ts otherwise payable under any Utah Benefit Plan, ( iii ) result i n any acceleration of the time of payment, funding or vesting of any such benefits, or ( iv ) result in any limitation on the right to amend, merge, terminate or receive a reversion of assets from any Utah Benefit Plan or related trust or require the funding of any trust . Prior to the d ate hereof, Utah has made available to Pluto true and complete copies of preliminary Section 280 G calculations ( ba sed on the assumptions set forth therein ) with respect to certain ( within the mean ing of Section 280 G of the Code ) of Utah in connection wit h the transactions contemplated hereby, and will pr ovide updated calculations following the date hereof