definiens: means each ( within the meaning of section 3(3 ) of ERISA, whether or not subject to ERISA ), ( within themeaning of ERISA section 3(37 ) ), and all stock purchase, stock option, phantom stock or other equity - based plan, severance, employment, collective bargaining, change - in - control, fringe benefit, bonus, incentive, deferredcompensation, supplemental retirement, health, life, or disability insurance, dependent care and all other employeebenefit and compensation plans, agreements, programs, policies or other arrangements, whether or not subject toERISA, whether formal or informal, written or oral, legally binding or not, under which any current or former employee, director or consultant of Assertio or its Subsidiaries ( or any of their dependents ) has any present or future right tocompensation or benefits, in each case, that Assertio or its Subsidiaries sponsors or maintains, is makingcontributions to or with respect to which has any present or future liability or obligation ( contingent or otherwise )