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This excerpt taken from the LUX 20-F filed Jun 28, 2006. Employee Plan means an
employee pension benefit plan (other than a Multiemployer Plan) subject to the
provisions of Title IV of ERISA or Section 412 of the Code or Section 302
of ERISA, and in respect of which a U.S. Group Company or any ERISA Affiliate
is (or, if such plan were terminated, would under Section 4069 of ERISA be
deemed to be) an employer as defined in Section 3 (5) of ERISA.
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