definiens: , as such term is defined in section 3(3 ) of ERISA, that are sponsored by [COMPANY] or any of its Affiliates . [COMPANY] shall not be responsible to WFHC, to any employees, agents, contractors, telemarketers, or other person nel of WFHC used by it to perform its obligations under this Agreement, or to any governmental entity for any compensation or benefits ( including, without li mitation, vacation and holiday remuneration, healthcare coverage or insura nce, life insurance, pension or profit - sharing benefits and disability benefits ), payroll - related taxes or withholdings, or any governmental charges or benefi ts ( including without limitation unemployment and disability insurance co ntributions or benefits and workmen ' compensation contributions or benefits ) th at may imposed upon or be related to the performance by WFHC and any of its e mployees, agents, contractors, telemarketers, detail or other personn el used by WFHC to discharge its obligations under this Agreement, all of which shall be the sole responsibility of WFHC, even if it is subsequently determined by any court, the IRS or any other governmental agency that such indi vidual may be a common law employee of [COMPANY] or any of its Affiliates . All such matters of compensation, benefits and other terms of employment for any empl oyee, agent, contractor, telemarketer, detail or other personnel used by WFH C to fulfill its obligations hereunder shall be solely a matter between WFHC and such individual(s ) or entities