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This excerpt taken from the DLTR 8-K filed Feb 22, 2008. ERISA.
Except
as
could not reasonably be expected to have a Material Adverse Effect,
(a) neither
a
Reportable Event nor an “accumulated funding deficiency” (within the meaning of
Section 412 of the Code or Section 302 of ERISA) has occurred during the
five-year period prior to the date on which this representation is made or
deemed made with respect to any Plan, and each Plan has complied in all material
respects with the applicable provisions of ERISA and the Code;
(b) no
termination of a Single Employer Plan has occurred resulting in any liability
that has remained underfunded, and no Lien in favor of the PBGC or a Plan has
arisen, during such five-year period;
(c) the
present value of all accrued benefits under each Single Employer Plan (based
on
those assumptions used to fund such Plans) did not, as of the last annual
valuation date prior to the date on which this representation is made or deemed
made, exceed the value of the assets of such Plan allocable to such accrued
benefits; and
(d) neither
the Parent, nor any of its Subsidiaries, nor any Commonly Controlled Entity
is
currently subject to any liability for a complete or partial withdrawal from
a
Multiemployer Plan.
Section
3.10 |
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