definiens: means any ( as defined in Section 3(2 ) of ERISA ), any ( as defined in Section 3(1 ) of ERISA ), and any other written or oral plan, agreement orarrangement involving direct or indirect compensation of more than one person, including pensions, retirement benefits, insurance coverage, severance benefits, health, life or disability benefits, deferred compensation, bonuses, stock options, stockpurchase, restricted stock, stock appreciation or other forms of incentive compensation or post - retirement compensation andall unexpired severance agreements, for the benefit of, or relating to, any current or former employee of the Company or anyof its Subsidiaries or an ERISA Affiliate ; ( ii ) means the Employee Retirement Income Security Act of 1974, asamended ; and ( iii ) means any entity which is a member of ( A ) a controlled group of corporations ( asdefined in Section 414(b ) of the Code ), ( B ) a group of trades or businesses under common control ( as defined inSection 414(c ) of the Code ), or ( C ) an affiliated service group ( as defined under Section 414(m ) of the Code or the regulationsunder Section 414(o ) of the Code ), any of which includes or included the Company or a Subsidiary of the Company