Common use of Qualification of Certain Plans Clause in Contracts

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 Internal Revenue Service ("IRS") that it is so qualified, and the Company is not aware of any material fact or event that has occurred since the date of such determination letter from the IRS to adversely affect the qualified status of any such Plan. No trust is maintained or contributed by the Company or the Seller to fund any Plan that 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.

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 Internal Revenue Service ("IRS") that it is so qualified, and the Company is not aware of any to Seller's knowledge no material fact or event that has occurred since the date of such determination letter from the IRS to adversely affect the qualified status of any such Plan. No trust is trust, if any, maintained or contributed by the Company or the Seller to fund any Plan that 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.