definiens: means, with respect to any Person, each plan, fund, program, agreement, arrangement or scheme, including each plan, fund, program, agreement, arrangement or scheme maintained or required to bemaintained under applicable Laws, that is at any time sponsored or maintained or required to be sponsored or maintained bysuch Person or to which such Person makes or has made, or has or has had an obligation to make, contributions providingbenefits to the current and former employees, directors, managers, officers, consultants, independent contractors, contingentworkers or leased employees of such Person or the dependents of any of them ( whether written or oral ), including ( a ) eachdeferred compensation, bonus, incentive compensation, pension, retirement, employee stock ownership, stock purchase, stockoption, profit sharing or deferred profit sharing, stock appreciation, phantom stock plan and other equity compensation plan, plan ( within the meaning of Section 3(1 ) of ERISA, determined without regard to whether such plan is subject toERISA ), ( b ) each plan ( within the meaning of Section 3(2 ) of ERISA, determined without regard to whether suchplan is either subject to ERISA or is tax - qualified under the Code ), ( c ) each severance plan or agreement, and each other planproviding health, vacation, supplemental unemployment benefit, hospitalization insurance, medical, dental, disability, lifeinsurance, death3or survivor benefits, fringe benefits or legal benefits and ( d ) each other employee benefit plan, fund, program, agreement orarrangement, but excluding any plan ( y ) the terms of which are contained primarily in statutes, regulations or rulings of aGovernmental Entity, or ( z ) the funding of which is effected primarily through a trust or other funding vehicle ( including abook reserve account ), maintained directly or indirectly by a Governmental Entity