definiens: means with respect to any Person, each plan, fund, program, agreement, arrangementor scheme that is sponsored or maintained or required to be sponsored or maintained by such Person or to which such Personmakes or has made, or has an obligation to make, contributions providing benefits to the current and former employees, directors, managers or officers, of such Person or the dependents of any of them ( whether written or oral ), or with respect to which suchPerson could reasonably be expected to have any material liability or obligation, including ( a ) each deferred compensation, bonus, incentive compensation, pension, retirement, employee stock ownership, stock purchase, stock option, profit sharing ordeferred profit sharing, stock appreciation, phantom stock plan and other equity compensation plan, plan ( within themeaning of Section 3(1 ) of ERISA, determined without regard to whether such plan is subject to ERISA ), ( b ) each plan(within the meaning of Section 3(2 ) of ERISA, determined without regard to whether such plan is either subject to ERISA or istax qualified under the Code ), ( c ) each severance plan or agreement, and each other plan providing health, vacation, supplemental unemployment benefit, hospitalization insurance, medical, dental, disability, life insurance, death or survivorbenefits, material fringe benefits or legal benefits, and ( d ) each other employee benefit plan, fund, program, agreement orarrangement