definiens: means, collectively, any bonus, pension, proﬁt sharing, deferred compensation, incentivecompensation, stock ownership, stock purchase, stock option, phantom stock, stock appreciation right, retirement, vacation, severance, pay in lieu of notice, change - of - control, disability, death beneﬁt, hospitalization, medical, worker ’s compensation, supplementary unemployment beneﬁts, or other plan, arrangement, program or practice ( whether or not written ) or anyemployment / independent contracting agreement providing compensation or beneﬁts to any current or former employee, oﬃcer, director or independent contractor of Seller or any beneﬁciary thereof or entered into, maintained or contributed to, as the case may be, by Seller that have or could have any obligation or liability other than government sponsored workerscompensation, pension, health insurance, parental insurance, prescription drugs, and employment / independent contractinginsurance plans, including, ( i ) any ( as deﬁned in Section 3(2 ) of ERISA ), whether or notterminated and ( ii ) ( as defined in Section 3(1 ) of ERISA ), whether or not terminated