Common use of RELATIONSHIP OF ACCRUED BENEFITS TO PENSION PLAN ASSETS Clause in Contracts

RELATIONSHIP OF ACCRUED BENEFITS TO PENSION PLAN ASSETS. As of September 30, 1999 (1) the aggregate current value of all accrued benefits (based upon actuarial assumptions which have been furnished to and relied upon by EMKT and Top Team) under all Employee Benefit Plans which are subject to Title IV of ERISA and which are Single Employer Plans (as defined in Section 4001(a)(15) of ERISA) did not exceed the aggregate current value of all assets of such Single Employer Plans allocable to such accrued benefits, and since December 31, 1998 there has been (A) no material adverse change in the financial condition of any Single Employer Plan, (B) no change in the actuarial assumptions with respect to any Single Employer Plan and (C) no increase in benefits under any Single Employer Plan as a result of plan amendments, change in applicable law or otherwise, which individually or in the aggregate, would create any such excess; and (2) using actuarial assumptions and computation methods consistent with subpart 1 of subtitle E of Title IV of ERISA, the aggregate liabilities of the Company and its Subsidiaries to all such Employee Benefit Plans which are Multiemployer Plans in the event of a complete withdrawal therefrom, as of the close of the most recent fiscal year of each Multiemployer Plan ended prior to the date hereof, would not exceed $50,000. There has been no material change in the financial condition of any Multiemployer Plan or in any such actuarial assumption or computation method or in benefits under any Multiemployer Plan as a result of collective bargaining or otherwise since the close of each such fiscal year which, individually or in the aggregate, would materially increase such liability.

RELATIONSHIP OF ACCRUED BENEFITS TO PENSION PLAN ASSETS. As of September 30the Balance Sheet Date, 1999 (1) the aggregate current value of all accrued benefits (based upon actuarial assumptions which have been furnished to and relied upon by EMKT EMKT, Top Team and Top TeamSub) under all Employee Benefit Plans which are subject to Title IV of ERISA and which are Single Employer Plans (as defined in Section 4001(a)(15) of ERISA) did not exceed the aggregate current value of all assets of such Single Employer Plans allocable to such accrued benefits, and since December 31the Balance Sheet Date, 1998 there has been (A) no material adverse change in the financial condition of any Single Employer Plan, (B) no change in the actuarial assumptions with respect to any Single Employer Plan and (C) no increase in benefits under any Single Employer Plan as a result of plan amendments, change in applicable law or otherwise, which individually or in the aggregate, would create any such excess; and (2) using actuarial assumptions and computation methods consistent with subpart 1 of subtitle E of Title IV of ERISA, the aggregate liabilities of the Company and its Subsidiaries to all such Employee Benefit Plans which are Multiemployer Plans in the event of a complete withdrawal therefrom, as of the close of the most recent fiscal year of each Multiemployer Plan ended prior to the date hereof, would not exceed $50,000. There has been no material change in the financial condition of any Multiemployer Plan or in any such actuarial assumption or computation method or in benefits under any Multiemployer Plan as a result of collective bargaining or otherwise since the close of each such fiscal year which, individually or in the aggregate, would materially increase such liability.

RELATIONSHIP OF ACCRUED BENEFITS TO PENSION PLAN ASSETS. As of September 30ofthe Balance Sheet Date, 1999 (1) the aggregate current value of all accrued benefits (based upon actuarial assumptions which have been furnished to and relied upon by EMKT EMKT, Top Team and Top TeamSub) under all Employee Benefit Plans which are subject to Title IV of ERISA and which are Single Employer Plans (as defined in Section 4001(a)(15) of ERISA) did not exceed the aggregate current value of all assets of such Single Employer Plans allocable to such accrued benefits, and since December 31the Balance Sheet Date, 1998 there has been (A) no material adverse change in the financial condition of any Single Employer Plan, (B) no change in the actuarial assumptions with respect to any Single Employer Plan and (C) no increase in benefits under any Single Employer Plan as a result of plan amendments, change in applicable law or otherwise, which individually or in the aggregate, would create any such excess; and (2) using actuarial assumptions and computation methods consistent with subpart 1 of subtitle E of Title IV of ERISA, the aggregate liabilities of the Company and its Subsidiaries to all such Employee Benefit Plans which are Multiemployer Plans in the event of a complete withdrawal therefrom, as of the close of the most recent fiscal year of each Multiemployer Plan ended prior to the date hereof, would not exceed $50,000. There has been no material change in the financial condition of any Multiemployer Plan or in any such actuarial assumption or computation method or in benefits under any Multiemployer Plan as a result of collective bargaining or otherwise since the close of each such fiscal year which, individually or in the aggregate, would materially increase such liability.