definiens: means any employee beneﬁt plan including : ( i ) any ( a ) nonqualiﬁed deferred compensation or retirement plan or arrangement orsuperannuation plan ; ( b ) qualiﬁed deﬁned contribution retirement plan or arrangement ; or ( c ) qualiﬁed deﬁned beneﬁt retirement plan or arrangement, which is an ; ( ii ) any or material fringe beneﬁt plan or program ; or ( iii ) any stockpurchase, stock option, proﬁt sharing, deferred compensation, welfare, pension, retirement, severance pay, employment, change - in - control, vacationpay, company awards, salary continuation, sick leave, excess beneﬁt, bonus or other incentive compensation, life insurance, or other employee beneﬁtplan, contract, program, policy or other arrangement