definiens: means any of the following, whether written or oral ( and regardless of whether mandatorily sponsoredpursuant to any applicable Law or voluntarily sponsored ): ( a ) any nonqualified deferred compensation plan or supplemental executiveretirement plan or arrangement that is an Employee Pension Benefit Plan, ( b ) any qualified defined contribution retirement plan orarrangement that is an Employee Pension Benefit Plan, ( c ) any qualified defined benefit retirement plan or arrangement that is an EmployeePension Benefit Plan, ( d ) any Employee Welfare Benefit Plan or material fringe benefit plan or program, ( e ) any vacation, paid time off, relocation, profit sharing, bonus, stock option, restricted stock, restricted stock unit, stock purchase, other equity - related, change in control, transaction, retention, Tax gross - up, perquisite, consulting, employment, severance, redundancy, termination indemnity, bonus, commissionor other incentive plan, agreement or arrangement and ( f ) any -11 - plan, agreement or arrangement providing benefits related to clubs, childcare, parenting, sabbatical or sick leave