definiens: shall mean any ( as defined in Section3(3 ) of ERISA ) and any other employee benefit plans, programs or arrangements, including each severancepay, bonus, deferred compensation, incentive compensation, stock purchase, stock option or other equity - based compensation, death benefit, group insurance, hospitalization or other medical, dental, health, life(including all individual life insurance policies as to which Seller is the owner, beneficiary or both),disability or other insurance, IRC Section 125 4 or benefit plan, pension, savings, profit - sharing or retirement plan, program orarrangement : ( a ) under which current or former employees, officers or independent contractors are entitled toparticipate by reason of their employment or service with Seller or its ERISA Affiliates or any of theirdependents or beneficiaries, whether or not any of the foregoing is funded, insured or self - funded, written orotherwise or with respect to which Seller or its ERISA Affiliates are or were a party or a sponsor or afiduciary thereof or by which Seller or its ERISA Affiliates are bound ; or ( b ) with respect to which Seller orits ERISA Affiliates may have any direct or indirect, actual or contingent Liability ( including any of theforegoing that have been terminated previously )