definiens: means any pension, retirement, deferred compensat ion, profit - sharing, tax - deferred savings plans ( including registered retire ment savings plans, registered educational savings plans, and tax free saving account plans ), savings, disability, medical, dental, health, life, death benefit, stock option, stock purchase, bonus, incentive, vacation entitlement and pay, termination and severance pay or other employe e benefit plan, trust, arrangement, contract, agreement, policy or commitment, whether or not any of the foregoing is funded or insured, and whether written or oral, formal or inf ormal, which is intended to provide or does in fact provide benefits to any or all employees or former employees of the Corporation, and to which the Corporation is a party or by which the Corporation is bound or with respect to which the Corporation has any liability or potentia l liability, and for greater certainty includes plans or programs in which the Corporation is obligated to participate by statute