definiens: means ( a ) all employee option plan under Section 102 of the Ordinance ; ( b ) all employee benefit plans within themeaning of ERISA Section 3(3 ), including, but not limited to, multiple employer welfare arrangements ( within the meaning of ERISA Section 3(40)),plans to which more than one unaffiliated employer contributes and employee benefit plans ( such as foreign or excess benefit plans ) which are notsubject to ERISA ; ( c ) all stock option plans, stock purchase plans, bonus or incentive award plans, severance pay policies or agreements, deferredcompensation agreements, supplemental income arrangements, vacation plans, and all other written employee benefit plans, 6 Exhibit 2.1agreements, and arrangements not described in ( a ) and ( b ) above, including without limitation, any arrangement intended to comply with CodeSection 120, 125, 127, 129 or 137 ; and ( d ) all plans or arrangements providing compensation to employees and non - employee directors