definiens: as such term is defined in Section 3(37 ) of ERISA, nor is any Purchaser Business Plan subject t o Section 302 or Title IV of ERISA or Section 412 o f the Code . Neither Purchaser nor its Subsidiaries ( or an y assets of Purchaser or its Subsidiaries ) is subje ct to a lien under Section 430(k ) of the Code or Section 4068 of ERISA, and neither Purchaser Parent nor any of its ERISA Affiliates has incurred any liability under Title I V of ERISA ( other than premium payments to the Pens ion Benefit Guaranty Corporation in the ordinary course ) or Section 4971 of the Code which has not been an d will not be fully paid as of the Closing . None of Purcha ser, its Subsidiaries or the Purchaser Business has as of the date of this Agreement, or will have as of the Clos ing, any Liability in respect of post - employment or post - retirement medical, health or life insurance benefi ts for any current or former employees, except as r equired by applicable Law or to avoid excise tax under Section 4980B of the Code . Except as set forth on Section 5.18(d ) of the Purchaser Parent Disclosure Letter, no Purchase r Group Plan or Foreign Purchaser Group Plan is a d efined benefit pension plan