OR
CONTRIBUTED TO FOR THE BENEFIT OF THE EMPLOYEES OR FORMER EMPLOYEES (INCLUDING
RETIRED EMPLOYEES) AND ANY BENEFICIARIES THEREOF OR DIRECTORS OR FORMER
DIRECTORS OF CMTY OR ANY OTHER ENTITY (A "CMTY ERISA AFFILIATE") THAT, TOGETHER
WITH CMTY, IS TREATED AS A SINGLE EMPLOYER UNDER IRC SECTIONS 414(B), (C), (M)
OR (O) (COLLECTIVELY, THE "CMTY BENEFIT PLANS"), TOGETHER WITH:
(I)
THE MOST RECENT ACTUARIAL REPORTS (IF ANY) AND FINANCIAL REPORTS RELATING
TO THOSE CMTY BENEFIT PLANS WHICH CONSTITUTE "QUALIFIED PLANS" UNDER IRC
SECTION 401(A);
(II)
THE MOST RECENT FORM 5500 (IF ANY) RELATING TO SUCH CMTY BENEFIT PLANS
FILED BY THEM, RESPECTIVELY, WITH THE IRS; AND
(III)
THE MOST RECENT IRS DETERMINATION LETTERS WHICH PERTAIN TO ANY SUCH CMTY
BENEFIT PLANS.
(B)
NEITHER CMTY NOR ANY CMTY ERISA AFFILIATE, AND NO PENSION PLAN (WITHIN THE
MEANING OF ERISA SECTION 3(2)) MAINTAINED OR CONTRIBUTED TO BY CMTY OR ANY CMTY
ERISA AFFILIATE, HAS INCURRED ANY LIABILITY TO THE PENSION BENEFIT GUARANTY
CORPORATION OR TO THE IRS WITH RESPECT TO ANY PENSION PLAN QUALIFIED UNDER IRC
SECTION 401(A), EXCEPT LIABILITIES TO THE PENSION BENEFIT GUARANTY CORPORATION
PURSUANT TO ERISA SECTION 4007, ALL OF WHICH HAVE BEEN FULLY PAID, NOR HAS ANY
REPORTABLE EVENT UNDER ERISA SECTION 4043(B) (WITH RESPECT TO WHICH THE 30 DAY
NOTICE REQUIREMENT HAS NOT BEEN WAIVED) OCCURRED WITH RESPECT TO ANY SUCH
PENSION PLAN.
50
(C)
NEITHER CMTY NOR ANY CMTY ERISA AFFILIATE HAS EVER CONTRIBUTED TO OR
OTHERWISE INCURRED ANY LIABILITY WITH RESPECT TO A MULTI-EMPLOYER PLAN (WITHIN
THE MEANING OF ERISA SECTION 3(37)).
(D)
EACH CMTY BENEFIT PLAN HAS BEEN MAINTAINED, OPERATED AND ADMINISTERED IN
COMPLIANCE IN ALL RESPECTS WITH ITS TERMS AND RELATED DOCUMENTS OR AGREEMENTS
AND THE APPLICABLE PROVISIONS OF ALL LAWS, INCLUDING ERISA AND THE IRC, EXCEPT
WHERE ANY SUCH NON-COMPLIANCE WOULD NOT HAVE A MATERIAL ADVERSE EFFECT.
(E)
THERE IS NO EXISTING, OR, TO THE KNOWLEDGE OF CMTY, CONTEMPLATED, AUDIT OF
ANY CMTY BENEFIT PLAN BY THE IRS, THE U.S. DEPARTMENT OF LABOR, THE PENSION
BENEFIT GUARANTY CORPORATION OR ANY OTHER GOVERNMENTAL AUTHORITY. IN ADDITION,
THERE ARE NO PENDING OR THREATENED CLAIMS BY, ON BEHALF OF OR WITH RESPECT TO
ANY CMTY BENEFIT PLAN, OR BY OR ON BEHALF OF ANY INDIVIDUAL PARTICIPANT OR
BENEFICIARY OF ANY CMTY BENEFIT PLAN, ALLEGING ANY VIOLATION OF ERISA OR ANY
OTHER APPLICABLE LAWS, OR CLAIMING BENEFITS (OTHER THAN CLAIMS FOR BENEFITS NOT
IN DISPUTE AND EXPECTED TO BE GRANTED PROMPTLY IN THE ORDINARY COURSE OF
BUSINESS), NOR TO THE KNOWLEDGE OF CMTY, IS THERE ANY BASIS FOR SUCH CLAIM.
(F)
WITH RESPECT TO ANY SERVICES WHICH CMTY OR ANY CMTY SUBSIDIARY MAY PROVIDE
AS A RECORD-KEEPER, ADMINISTRATOR, CUSTODIAN, FIDUCIARY, TRUSTEE OR OTHERWISE
FOR ANY PLAN, PROGRAM, OR ARRANGEMENT SUBJECT TO ERISA (OTHER THAN ANY CMTY
BENEFIT PLAN), TO THE KNOWLEDGE OF CMTY, CMTY OR THE RELEVANT CMTY SUBSIDIARY:
(I)
HAS CORRECTLY COMPUTED ALL CONTRIBUTIONS, PAYMENTS OR OTHER AMOUNTS IN
ACCORDANCE WITH THE APPLICABLE DOCUMENTS OF ANY SUCH PLAN, PROGRAM OR
ARRANGEMENT;
(II)
HAS NOT