definiens: means each ( i ) asdefined in Section 3(3 ) of ERISA and ( ii ) other pension, retirement, deferred compensation, excess benefit, profit sharing, bonus, incentive, equity or equity - based, phantom equity, employment ( other than employment offer letters on Parent ’s standard form and other than individualParent Options or other compensatory equity award agreements made pursuant to the Parent ’s standard forms, in which case onlyrepresentative standard forms of such agreements shall be scheduled ), consulting, severance, change - of - control, retention, health, life, disability, group insurance, paid - time off, holiday, welfare and fringe benefit plan, program, contract, or arrangement ( whether written orunwritten, qualified or nonqualified, funded or unfunded and including any that have been frozen ), in any case, maintained, contributed to, orrequired to be contributed to, by Parent or any of its Subsidiaries or Parent ERISA Affiliates for the benefit of any current or formeremployee, director, officer or independent contractor of Parent or any of its Subsidiaries or under which Parent or any of its Subsidiaries hasany actual or contingent liability ( including, without limitation, as to the result of it being treated as a single employer under Code Section 414with any other person )