definiens: means ( i ) all ( including, without limitation, as defined in Section 3(3 ) of ERISA ) and any other employee be nefit arrangements or payroll practices ( including severance pay, vacation pay, company awards, salary continuat ion for disability, sick leave, death benefit, hosp italization, welfare benefit, group or individual health, dental, medical, life, insurance, fringe benefit, deferre d compensation, profit sharing, retirement, retiree medical, supple mental retirement, bonus or other incentive compens ation, stock purchase, equity - based, stock option, stock appreci ation rights, restricted stock and phantom stock ar rangements or policies ) and ( ii ) all other employment, termina tion, bonus, severance, change in control, collecti ve bargaining, or other similar plans, programs, policies, contrac ts, or arrangements ( whether written or unwritten ), in each case, adopted, sponsored by, entered into, maintained, co ntributed to, or required to be contributed to by a ny Seller or any ERISA Affiliate for the benefit of any current or former employee, director, officer or independen t contractor of any Seller, under or with respect to which any S eller or ERISA Affiliate has or reasonably could ha ve any Liability