definiens: is any within the meaning of Section 3(3 ) of the EmployeeRetirement Income Security Act of 1974, as amended ( ), and whether or not subject to ERISA, any materialemployment, termination or severance agreement, and any material bonus, deferred compensation, incentivecompensation, stock ownership, stock purchase, stock option, phantom stock, equity - based, vacation, severance, retention, change in control, profit sharing, retirement, welfare, disability, death benefit, hospitalization or insuranceplan, and any other material plan, agreement, or program providing compensation or benefits to any current or formeremployee, director or independent contractor of ANI or any Subsidiary or ERISA Affiliate of ANI or maintained, contributed to, or required to be contributed to by ANI, any Subsidiary or other ERISA Affiliate or that ANI, anySubsidiary or other ERISA Affiliate has committed to establish, adopt or contribute to, or under which ANI, anySubsidiary or other ERISA Affiliate otherwise has or may have any liability