definiens: means any written or unwritten ( a ) employee benefit plan ( asdefined in Section 3(3 ) of ERISA ) whether or not subject to ERISA, ( b ) deferred compensation, retirement, profit sharing, bonus incentive, equity, equity based compensation, stock option, stockpurchase, restricted stock, plan, program, policy or arrangement, ( c ) post - employment or post - retirement, medical or life insurance, welfare, incentive, sick leave or other leave of absence, short- or long - term disability, or other welfare plan, program policy or arrangement, ( d)employment, consulting, or other employment - related plan, program, policy or arrangement and(e ) other compensation or benefit ( including fringe benefit or prerequisite ) plan, program, policy, or arrangements, in any case established, maintained, sponsored or contributed to or required tobe sponsored, maintained or contributed to by the Company or any Subsidiary of the Companyfor the benefit of any Service Provider ( or dependent of a Service Provider ) or with respect towhich the Company or a Subsidiary of the Company has or may have any liability, other than anycompensation or benefit plan, program, policy or arrangement mandated by Law