definiens: ( within the meaning of section 3(3 ) of the Employee Retirement Income Security Act of 1974, as amended ( ) ), ( within the meaning of ERISA section 3(37 ) ), and all material stock purchase, stockoption, equity or equity - based compensation, severance, employment, change - in - control, fringe benefit, bonus, incentive, deferred compensation and all other employee benefit plans, agreements, programs, policies or otherarrangements, whether or not subject to ERISA ( including any funding mechanism therefor now in effect or required inthe future as a result of the transactions contemplated by this Agreement or otherwise ), whether formal or informal, written, legally binding or not, maintained or contributed to by Omega or with respect to which Omega or itsSubsidiaries has had or has any present or future liability . All such plans, agreements, programs, policies andarrangements shall be collectively referred to as the With respect to each Omega Plan, Omega hasfurnished or made available to Beta a current, accurate and complete copy thereof and, to the extent applicable:(i ) any related trust agreement or other funding instrument, ( ii ) the most recent determination letter from the InternalRevenue Service ( the ), if applicable, ( iii ) any summary plan description and other equivalent writtencommunications by Omega or its Subsidiaries to their employees concerning the extent of the benefits provided underan Omega Plan and ( iv ) if applicable, for the two most recent years ( A ) the Form 5500 and attached schedules,(B ) audited financial statements and ( C ) actuarial valuation reports