definiens: as defined inSection 3(3 ) of ERISA, compensation arrangements, employment and severance agreements, and employment offerletters ) sponsored by, maintained by, contributed to, or participated in by the Company, or to which the Company is aparty or has or may have any liability, or under which current or former employees or independent contractors of theCompany benefit ( each, a and, collectively, the ) . The Company hasmade available to Optionee and its agents and representatives copies of ( i ) each Company Benefit Plan ; ( ii ) the mostrecent annual report ( Form 5500 ) filed with the IRS with respect to each such Company Benefit Plan ; ( iii ) each trustagreement and any other material written agreement relating to each such Company Benefit Plan ; ( iv ) the most recentsummary plan description for each such Company Benefit Plan for which a summary plan description is required, and(v ) the most recent determination or opinion letter issued by the IRS with respect to any such Company Benefit Planintended to be qualified under Section 401(a ) of the Code . No Company Benefit Plan is subject to Title IV of ERISA, covers any employees or independent contractors outside the United States, is a multiple employer plan, or provideshealth or welfare benefits to retirees . Each Company Benefit Plan covering two or more individuals can be amended, terminated or otherwise discontinued in accordance with its terms, without the consent of plan participants, and withoutliability to the Company other than ordinary administrative expenses and the payment of any accrued benefits