definiens: ) within the meaning of Section 414(b ), ( c ), ( m ) or ( o ) of the Code, ( i ) all material employ ee benefit plans ( as defined in Section 3(3 ) of the Employee R etirement Income Security Act of 1974, as amended ( ) ) available to Employees, ( ii ) each loan t o a non - officer Employee in excess of $ 20,000, and each loan to an officer or director, ( iii ) all stock opt ion, stock purchase, phantom stock, stock appreciat ion right, supplemental retirement, severance, sabbatical, med ical, dental, vision care, disability, employee rel ocation, cafeteria benefit ( Code Section 125 ) or dependent c are ( Code Section 129 ), life insurance or accident insurance plans, programs or arrangements, available to Emplo yees, ( iv ) all bonus, pension, profit sharing, savi ngs, deferred compensation or incentive plans, programs or arrangements available to Employees, ( v ) other f ringe or employee benefit plans, programs or arrangements th at apply to senior management Dock Employees and th at do not generally apply to all Employees, and ( vi ) a ny current or former employment or executive compen sation or severance agreements, written or otherwise, as t o which unsatisfied obligations of Dock of greater than $ 10,000 remain for the benefit of, or relating to, any present or former Employee, consultant or direc tor ( together, the )