Common use of Qualified Status Clause in Contracts

Qualified Status. Each CIS Benefit Plan that is funded through a trust or insurance contract has at all times satisfied in all respects, by its terms and in its operation, all applicable requirements for an exemption from federal income taxation under Section 501(a) of the Code. Neither CIS nor any CIS ERISA Affiliate maintains a CIS Benefit Plan which meets the requirements of Section 401(a) of the Code (each a "401 Plan"). Any determination letter issued by the IRS to the effect that any such 401 Plan qualifies under Section 401(a) of the Code and that the related trust is exempt from taxation under Section 501(a) of the Code remains in effect and has not been revoked. Each such 401 Plan, if any, currently complies in form with the requirements under Section 401(a) of the Code, other than changes required by statutes, regulations and rulings for which amendments are not yet required. Each such 401 Plan, if any, has been administered according to its terms (except for those terms which are inconsistent with the changes required by statutes, regulations and ruling for which changes are not yet required to be made, in which case any such 401 Plan has been administered in accordance with the provisions of those statutes, regulations and rulings) and in accordance with the requirements of Section 401(a) of the Code. Each such 401 Plan, if any, has been tested for compliance with, and has satisfied the requirements of, Section 401(k)(3) and 401(m)(2) of the Code for each plan year ending prior to the Effective Date.

Qualified Status. Each CIS Except as disclosed in Exhibit 3.14(g) hereto, each Benefit Plan (other than a rabbi trust) that is funded through a trust or insurance contract has at all times satisfied in all material respects, by its terms and in its operation, all applicable requirements for an exemption from federal income taxation under Section 501(a) of the Internal Revenue Code. Neither CIS Except as specifically identified in Exhibit 3.14(g) hereto, neither the Company nor any CIS ERISA Affiliate maintains or previously maintained a CIS Benefit Plan which meets or was intended to meet the requirements of Section 401(a) of the Internal Revenue Code (each each, a "401 Qualified Plan"). Any The most recent determination letter issued by the IRS with respect to each Benefit Plan which is a Qualified Plan, to the effect that any such 401 Plan qualifies under Section 401(a) of the Internal Revenue Code and that the related trust is exempt from taxation under Section 501(a) of the Internal Revenue Code remains in effect and has not been revoked. Each such 401 Plan, if any, All Benefit Plans that are Qualified Plan(s) currently complies comply in form with the requirements under Section 401(a) of the Internal Revenue Code, other than changes required by statutes, regulations and rulings for which amendments are not yet required. Each such 401 PlanSuch Qualified Plan(s) have, if anyin all material respects, has been administered according to its their terms (except for those terms which are inconsistent with the changes required by statutes, regulations regulations, and ruling rulings for which changes are not yet required to be made, in which case any such 401 Plan has Qualified Plan(s) have been administered administered, in all material respects, in accordance with the provisions of those statutes, regulations and rulings) and in accordance with the requirements of Section 401(a) of the Internal Revenue Code. Each such 401 Plan, if any, Qualified Plan containing a cash or deferred arrangement under Section 401(k) of the Internal Revenue Code has been tested for compliance with, and has satisfied the requirements of, Section Sections 401(k)(3) and 401(m)(2) of the Internal Revenue Code for each plan year ending prior to the Effective Closing Date.

Qualified Status. Each CIS Except as disclosed in Exhibit 3.14(g) hereto, each ---------------- --------------- Benefit Plan (other than a rabbi trust) that is funded through a trust or insurance contract has at all times satisfied in all material respects, by its terms and in its operation, all applicable requirements for an exemption from federal income taxation under Section 501(a) of the Internal Revenue Code. Neither CIS Except as specifically identified in Exhibit 3.14(g) hereto, neither the Company nor any CIS ERISA --------------- Affiliate maintains or previously maintained a CIS Benefit Plan which meets or was intended to meet the requirements of Section 401(a) of the Internal Revenue Code (each each, a "401 Qualified Plan"). Any The most recent determination letter issued by the IRS with respect to each Benefit Plan which is a Qualified Plan, to the effect that any such 401 Plan qualifies under Section 401(a) of the Internal Revenue Code and that the related trust is exempt from taxation under Section 501(a) of the Internal Revenue Code remains in effect and has not been revoked. Each such 401 Plan, if any, All Benefit Plans that are Qualified Plan(s) currently complies comply in form with the requirements under Section 401(a) of the Internal Revenue Code, other than changes required by statutes, regulations and rulings for which amendments are not yet required. Each such 401 PlanSuch Qualified Plan(s) have, if anyin all material respects, has been administered according to its their terms (except for those terms which are inconsistent with the changes required by statutes, regulations regulations, and ruling rulings for which changes are not yet required to be made, in which case any such 401 Plan has Qualified Plan(s) have been administered administered, in all material respects, in accordance with the provisions of those statutes, regulations and rulings) and in accordance with the requirements of Section 401(a) of the Internal Revenue Code. Each such 401 Plan, if any, Qualified Plan containing a cash or deferred arrangement under Section 401(k) of the Internal Revenue Code has been tested for compliance with, and has satisfied the requirements of, Section Sections 401(k)(3) and 401(m)(2) of the Internal Revenue Code for each plan year ending prior to the Effective Closing Date.