definiens: within the meaning of Section 3(3 ) of ERISA, whether or not subject to ERISA, and ( b ) all other compensation or employee benefit plans, contracts, policies, programs, practices and arrangements, whether writt en or unwritten, formal or informal, including all pension, retirement, supplemental retirement, profit - sharing, savings and thrift, bonus, stock bonus, stock opt ion or other cash or equity - based incentive or deferred compensa tion, employment, severance pay, change in control, retention, vacation, sick leave, paid time off, welfare, disab ility, death, fringe and medical, retiree medical, surgical, hospitalization, accident death and dismemberment, life insurance, dental, collective bargaining or ot her similar plans, contracts, policies, programs, practices or arrangements ( whether written or unwritten ), in eac h case, adopted, sponsored, entered into, maintained, contr ibuted to, or required to be contributed to by any Seller for the benefit of any Business Employee