definiens: 1neans any ( as defined in Section 3(2 ) of ERISA ), any ( as defined in Section 3 ( 1 ) of ERIS A ), and any other written or oral plan, agreement or arrangement involving compensation or benefits, including insurance coverage, severance benefits, disability benefits, deferred cotnpcnsation, bonuses, stock options, stock purchase, phantom stock, stock appreciation or other forms of incentive compensation or post - retirement con1pensation and all unexpired severance agreements, written or otherwise, for the benefit of, or relating to, any LEGAL_US _ W It 6'.!919870.4 16 current or forrner employee of the Cornpany ; ( ii ) '' ERISA '' tneans the Employee Retiren1ent Incon1e Security Act of 1974, as an1ended ; and ( iii ) · ' ERISA Affiliate " n1eans any entity \Vhich is, or at any applicable ti1ne \.vas, a 1nen1ber of ( 1 ) a controlled group of corporations ( as defined in Section 414(b ) of the Code ), ( 2 ) a group of trades or husinesses under common control ( as defined in Section 414(c ) of the Code ), or ( 3 ) an affiliated service group ( as defined under Section 414(111 ) of the Code or the regulations under Section 414 ( o ) of the Code ), any of v.·hich includes or included the Con1pany . Terins defined in this Section 2.14(c ) hy reference to the rneaning given to such term in a provision of ERISA or the Code refer to all plans, agreen1ents or arrangen1ents that fall within such meaning, regardless of \Vhether the plan, agreen1ent or arrangement in question is itself suhject to ERISA or the Code