definiens: means each plan, program, policy, practice, Contract, agreement or other arrangement providing for direct or indirect compensation, severance benefits ( including redundancy ), notice or termination pay, deferred compensation, performance awards, stock or stock -related options or awards, pension benefits, retirement benefits, profit -sharing benefits, savings benefits, disability benefits, medical insurance, dental insurance, health insurance, life insurance, death benefit, othe r insurance, repatriation or expatriation benefits, tax gross ups, welfare benefits, part time and early retirement scheme fringe benefits or other employee benefits or remuneration of any kind, whether written, unwritten or otherwise, qualified or nonqual ified, funded or unfunded, including, but not limited to, each within the meaning of Section 3(3 ) of the Employee Retirement Income Security Act of 1974, as amended ( ) which is or has been maintained, sponsored, contributed to, or required to be contributed to, by the Company for the benefit of any for any current or former employees, directors, independent contractors, consultants or other persons engaged by the Company or under which the Company has any liability