definiens: means : ( i ) an employee benefit plan within the meaning of Section 3(3 ) of ERISA whether or not subject to ERISA ; ( ii ) option plans, equity purchase plans, bo nus or incentive award plans, severance pay plans, program s or arrangements, deferred compensation arrangemen ts or agreements, employment agreements, executive compen sation plans, programs, agreements or arrangements, change in control plans, programs or arrangements, supplemental income arrangements, vacation plans, a nd all other employee benefit plans, agreements, and arran gements, not described in ( i ) above ; and ( iii ) plan s or arrangements providing compensation to any employee, officer and non - employee director, in each case i n which the Seller or one of its Subsidiaries sponsor s, contributes to, or provides benefits under or th rough such plan, or has any obligation to contribute to or pro vide benefits under or through such plan, or if suc h plan provides benefits to or otherwise covers any curren t or former employee, officer, manager or director of the Seller ( or their spouses, dependents, or beneficiar ies ) or with respect to which the Seller may have a ny liability