definiens: means any as defined in 1060154.2 I - PRl1373874.l Section 3 ( 3 ) of the Employee Retirement Income Security Act of 1974 ( ), including any ( a ) nonqualified deferred compensation or retirement plan or arrangement which is an Employee Pension Benefit Plan ( as defined in ERISA Section 3(2 », ( b ) qualified defined contribution retirement plan or arrangement which is an Employee Pension Benefit Plan, ( c ) qualified defined benefit retirement plan or arrangement which is an Employee Pension Benefit Plan ( including any Multiemployer Plan ( as defined in ERISA Section 3(37 », ( d ) Employee Welfare Benefit Plan ( as defined in ERISA Section 3(1 ) or material fringe benefit plan or program, or ( e ) stock purchase, stock option, severance pay, employment, change - in - control, vacation pay, company awards, salary continuation, sick leave, excess benefit, bonus or other incentive compensation, life insurance, or other employee benefit plan, contract, program, policy or other arrangement, whether or not subject to ERISA, in each case which is sponsored, maintained or contributed to by the Company, or any ERISA Affiliate, or with respect to which the Company or any ERISA Affiliate otherwise has any present or future Liability