definiens: means each bonus, pension, profit sharing, retire ment, deferred compensation, incentive compensation, equity - based compensation, vacation, severance, change in contro l, disability, death benefit, hospitalization, medical, welfare, 401(k ), bonus, dental, vision, fringe be nefit, or other employee benefits plan, policy, program, arrangemen t or understanding, in each case sponsored, maintai ned or contributed to, or required to be sponsored, mainta ined or contributed to, by the Company or any Commo nly Controlled Entity for the benefit of any current or former director, officer or employee of the Compan y or the Company Subsidiary or to which the Company or any C ommonly Controlled Entity has any direct or indirec t present or future liability, other than any ( within the meaning of Section 3(37 ) of the Employee Retirement Income Security Act of 1974, as amended ( ) )