definiens: ) . For purposes of this Agreement, ( 1 ) means any benefit or compensation plan, program, policy, practice, agreement, contract, arrangement or other obligation ( whether or not written ), includin g, but not limited to, each ERISA Plan, whether or not subject to ERISA, and each bonus, phantom equity, stock, st ock option or other equity - based compensation arran gement or plan, incentive, deferred compensation, retireme nt or supplemental retirement, severance, employmen t, consulting, change - in - control, profit sharing, pens ion, vacation, cafeteria, dependent care, medical c are, employee assistance program, education or tuition assistance programs, and each insurance and other similar fri nge or employee benefit plan, program or arrangement, ( 2 ) means a Benefit Plan that is sponsored or maintained by Seller Parent or any of its Subsid iaries ( other than the Transferred Group ), in which any Business Employees participate, and ( 3 ) means a Benefit Plan sponsored or maintained by a Transferred Entity or Subsidiary of a Transfer red Entity for the benefit of current or former Bus iness Employees ( or any dependent or beneficiary thereof ) . With respect to each material Transferred Entity Benefit Plan and Seller Benefit Plan, no later than forty - f i ve ( 45 ) days following the date of this Agreement, Sellers shall cause to be made available to Buyer Parent correct and complete copies of ( or, to the extent no such c opy exists, a description of ), in each case, to the extent appl icable, all plan documents, summaries of material m odifications, and amendments related to such plans