CREDITING OF SERVICE FOR CLOSING DATE EMPLOYEES. From and after the Closing Date, Buyer shall treat all service by Closing Date Employees with Sellers and their respective predecessors prior to the Closing Date for all purposes (including determination of seniority) as service with Buyer (except for purposes of benefit accrual under defined benefit pension plans or to the extent such treatment would result in duplicative accrual on or after the Closing Date of benefits for the same period of service), and, with respect to any medical or dental plan in which the Closing Date Employees participate after the Closing Date, Buyer shall waive or cause to be waived any pre-existing condition exclusions and actively-at-work requirements (PROVIDED, HOWEVER, that no such waiver shall apply to a pre-existing condition of any Closing Date Employee who was, as of the Closing Date, excluded from participation in a comparable employee benefit plan of either Seller due to a pre-existing condition), and shall provide that any covered expenses incurred on or before the Closing Date during the plan year of the applicable Seller plan in which the Closing Date occurs by a Closing Date Employee or a Closing Date Employee's covered dependent shall be taken into account after the Closing Date for purposes of satisfying applicable deductible, coinsurance and maximum out-of-pocket provisions, as well as such employee's annual benefit limits, if any (until the first anniversary of the commencement of the plan year of the applicable Seller plan in which the Closing Date occurs), in each case to the same extent that such expenses are taken into account with respect to similarly situated employees of Buyer and subsidiaries of Buyer.
