Qualification of Certain Plans. Each Plan that is intended to be qualified under Section 401(a) of the Code or Section 401(k) of the Code (including each trust established in connection with such a Plan that is intended to be exempt from Federal income taxation under Section 501(a) of the Code) has received a favorable determination letter from the IRS (as defined herein) that it is so qualified, and Seller is not aware of any fact or event that could adversely affect the qualified status of any such Plan. No trust maintained or contributed to by Seller or any of the Seller Subsidiaries is intended to be qualified as a voluntary employees’ beneficiary association or is intended to be exempt from federal income taxation under Section 501(c)(9) of the Code.
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Samples: Merger Agreement (Alphasmart Inc), Agreement and Plan of Merger and Reorganization (Renaissance Learning Inc), Merger Agreement (Renaissance Learning Inc)
Qualification of Certain Plans. Each Plan that is intended to be --------------------------------- qualified under Section 401(a) of the Code or Section 401(k) of the Code (including each trust established in connection with such a Plan that is intended to be exempt from Federal federal income taxation under Section 501(a) of the Code) has received a favorable determination letter from the IRS (as defined herein) that it is so qualified, and Seller is Sellers are not aware of any fact or event that could has occurred since the date of such determination letter from the IRS to adversely affect the qualified status of any such Plan. No trust maintained or contributed to by Seller or any of the Seller Subsidiaries COTC Company is intended to be qualified as a voluntary employees’ ' beneficiary association or is intended to be exempt from federal income taxation under Section 501(c)(9) of the Code.
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