definiens: shall mean any plan, program, policy, practice or Contractproviding for compensation, severance, termination pay, deferred compensation, performance awards, stock or stock - relatedawards, fringe benefits, retirement benefits or other benefits or remuneration of any kind, whether or not in writing andwhether or not funded, including each within the meaning of Section 3(3 ) of ERISA ( whether or notERISA is applicable to such plan ): ( a ) that is or has been maintained or contributed to, or required to be maintained orcontributed to, by any of the Acquired Corporations or any Company Affiliate for the benefit of any Company Associate ; or(b ) with respect to which any of the Acquired Corporations or any Company Affiliate has or may incur or become subject toany liability or obligation ; provided, however, that a Company Employee Agreement shall not be considered a CompanyEmployee Plan