Benefit Plan Documents. With respect to each Employee Plan, the Sellers have made available to Buyer, as applicable, true, correct, and complete copies of, as applicable, (i) all plan documents, including all amendments thereto, (ii) all summary plan descriptions description (and any summaries of modifications with respect thereto), (iii) the most recent annual report (including any reports on Form 5500, with schedules and attachments) filed with the IRS, and (iv) the most recent determination, opinion, or other qualification letter from the IRS with respect to any Employee Plan intended to be qualified under Section 401(a) of the Code; (v) the most recent actuarial reports; (vi) nondiscrimination testing for the most recently completed three plan years; (vii) copies of any notices to or from the IRS or any office or representative of the U.S. Department of Labor or any other Governmental Authority dated within the past three years (or such longer period if the matter contained in such notice is currently unresolved) relating to any compliance issues; (viii) all current trust agreements, insurance contracts and administrative services agreements relating to the funding or payment of benefits; and (ix) all Forms 1094-C and 1095-C filed by any Employee Plan that is subject to Section 4980H of the Code since 2020.
Appears in 2 contracts
Sources: Membership Interest Purchase Agreement (Lightpath Technologies Inc), Membership Interest Purchase Agreement (Lightpath Technologies Inc)