definiens: shall mean ( A ) all employee benefit plans within the meaning 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 morethan one unaffiliated employer contributes and employee benefit plans ( such as foreign or excess benefit plans ) which are notsubject to ERISA ; ( B ) all stock option plans, stock purchase plans, bonus or incentive award plans, severance pay policies oragreements, deferred compensation agreements, supplemental income arrangements, vacation plans, and all other writtenemployee benefit plans, agreements, and arrangements not described in ( A ) above, including without limitation, anyarrangement intended to comply with Code Section 120, 125, 127, 129 or 137 ; and ( C ) all plans or arrangements providingcompensation to employee and non - employee directors . In the case of an Employee Program funded through a trust describedin Code Section 401(a ) or an organization described in Code Section 501(c)(9 ), or any other funding vehicle, each referenceto such Employee Program shall include a reference to such trust, organization or other vehicle