definiens: means any of the following ( whether written, unwritten or terminated ) which the Companyor any Subsidiary of the Company sponsors, maintains or contributes to, or with respect to which the Company or anySubsidiary of the Company is obligated to make contributions, or has, or could reasonably be expected to have, anyLiability : ( i ) any employee welfare benefit plan, as defined in Section 3(1 ) of ERISA, including, but not limited to, anymedical plan, life insurance plan, short - term or long - term disability plan, dental plan, or sick leave plan ; ( ii ) any as defined in Section 3(2 ) of ERISA, including, but not limited to, any excess benefit, top hat ordeferred compensation plan or any nonqualified deferred compensation or retirement plan or arrangement or any qualifieddefined contribution or defined benefit plan ; or ( iii ) any other material plan, policy, program, arrangement or agreementwhich provides employee benefits or benefits to any current or former employee, dependent, beneficiary, director orindependent contractor, including, but not limited to, any severance agreement or plan, personnel policy, vacation time, holiday pay, tuition reimbursement program, service award, moving expense reimbursement programs, tool allowance, safetyequipment allowance, material fringe benefit plan or program, bonus or 6 incentive plan, equity appreciation, stock option, restricted stock, stock bonus or deferred bonus or compensation plan, salaryreduction, change - of - control or employment agreement or consulting agreement