definiens: within the meaning of Section 3(3 ) of the United States Employee Retirement Income Security Act of1974, as amended ( ), all other medical, dental, life insurance, equity ( including the Company Stock Plans),bonus or other cash or equity - related incentive compensation, disability, salary continuation, severance, retention, retirement, pension, deferred compensation, vacation, sick pay or paid time off plans or policies, and any other materialplans, agreements, policies, trust funds or arrangements ( whether written or unwritten ) ( i ) established, maintained, sponsored or contributed to by the Company or any Company Subsidiary or ( ii ) with respect to which the Company, anyCompany Subsidiary or any Person that, at any relevant time, could be treated as a single employer with the Company orany Company Subsidiary under Section 414(b ), ( c ), ( m ) or ( o ) of the Code or Section 4001 of ERISA ( each, an ) has any liability or potential liability ( each, a and, collectively, the )