definiens: shall mean any ( as defined in Section 3(3 ) of ERISA ) and any other employee benefit plans, programs or arrangements, including each severance pay, bonus, deferred compensation, incentive compensation, stock purchase, stock option or other equity - based compensation, death benefit, group insurance, hospitalization or other medical, dental, health, life ( including all individual life insurance policies as to which Seller or Seller Parent is the owner, beneficiary or both ), disability or other insurance, IRC Section 125 or benefit plan, pension, savings, profit - sharing or retirement plan, program or arrangement : ( i ) under which current or former employees, officers or independent contractors are entitled to participate by reason of their employment or service with Seller, Seller Parent or their respective ERISA Affiliates or any of their dependents or beneficiaries, whether or not any of the foregoing is funded, insured or self - funded, written or otherwise or with respect to which Seller, Seller Parent or their respective ERISA Affiliates are or were a party or a sponsor or a fiduciary thereof or by which Seller, Seller Parent or their respective ERISA Affiliates are bound ; or ( ii ) with respect to which Seller, Seller Parent or their respective ERISA Affiliates may have any direct or indirect, actual or contingent Liability ( including any of the foregoing that have been terminated previously )