definiens: withinthe meaning of Section ( 3)(37 ) of ERISA ; or ( iii ) plan described in Section 413 of the Code . No Company Employee Plan is orhas been funded by, associated with or related to a within the meaning ofSection 501(c)(9 ) of the Code . None of the Alamo Corporations, and no Company Affiliate, has ever21maintained, established, sponsored, participated in or contributed to any Company Pension Plan in which stock of any of theAlamo Corporations or any Company Affiliate is or was held as a plan asset . The fair market value of the assets of each fundedForeign Plan, the liability of each insurer for any Foreign Plan funded through insurance, or the book reserve established forany Foreign Plan, together with any accrued contributions, is sufficient to procure or provide in full for the accrued benefitobligations, with respect to all current and former participants in such Foreign Plan according to the reasonable actuarialassumptions and valuations most recently used to determine employer contributions to and obligations under such ForeignPlan, and no Contemplated Transaction will cause any such assets or insurance obligations to be less than such benefitobligations . There are no material liabilities of the Alamo Corporations with respect to any Company Employee Plan that arenot properly accrued and reflected in the financial statements of the Company in accordance with GAAP