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This excerpt taken from the LUX 20-F filed Jun 28, 2006. ERISA Affiliate means
any person that for purposes of Title I and Title IV of ERISA and Section 412
of the Code would be deemed at any relevant time to be a single employer with a
U.S. Group Company, pursuant to Section 414 (b), (c), (m) or (o) of
the Code or Section 4001 of ERISA.
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