definiens: means any ( i ) as defined in Section 3(3 ) of ERISA, ( ii ) compensation, employment, consulting, I ndependent Contractor, severance, termination prote ction, change in control, transaction bonus, retention or similar plan, agreement, arrangement, program or po licy or ( iii ) other plan, agreement, arrangement, program or poli cy providing for compensation, bonuses, profit - shar ing, equity or equity - based compensation or other forms of ince ntive or deferred compensation, vacation benefits, insurance ( including any self - insured arrangement ), medical, dental, vision, prescription or fringe benefits, li fe insurance, relocation or expatriate benefits, perquisites, dis ability or sick leave benefits, employee assistance program, supplemental unemployment benefits or post - employme nt or retirement benefits ( including compensation, pension, health, medical or insurance benefits ), in each case ( x ) whether or not written, ( y ) that is sponsored, maintained, administered, contributed to, required to be contributed to or entered into by Issuer or a ny of its ERISA Affiliates for the current or future benefit of any current or former Service Provider or ( z ) for whic h Issuer or any of its Subsidiaries or their respective ERISA Affil iates have or could have any current or future Liab ility