definiens: shall mean any other person or entity under common control with the US Subsidiary within the meaning of Section 414(b ), ( c ), ( m ) or ( o ) of the United States Internal Revenue Code of 1986, as amended and the regulations issued thereunder ( the ) ; 19.2.2 shall mean the United States Consolidated Omnibus Budget Reconciliation Act of 1985, as amended ; -63-<PAGE > 19.2.3 shall mean any plan, program, policy, practice, contract, agreement or other arrangement providing for compensation, severance, termination pay, deferred compensation, performance awards, stock or stock - related awards, fringe benefits or other employee benefits or remuneration of any kind, whether written or unwritten or otherwise, funded or unfunded, including without limitation, each within the meaning of Section 3(3 ) of ERISA which is or has been maintained, contributed to, or required to be contributed to, by the US Subsidiary or any Affiliate for the benefit of any Employee, or with respect to which the US Subsidiary or any Affiliate has or may have any liability or obligation ; 19.2.4 shall mean the United States Department of Labor ; 19.2.5 shall mean any current or former or retired employee, consultant or director of the US Subsidiary ; 19.2.6 shall mean each management, employment, severance, consulting, relocation, repatriation, expatriation, visas, work permit or other agreement, contract or understanding between the US Subsidiary and any Employee ; 19.2.7 shall mean the United States Employee Retirement Income Security Act of 1974, as amended ; 19.2.8 shall mean the United States Family Medical Leave Act of 1993, as amended ; 19.2.9 shall mean the United States Internal Revenue Service ; 19.2.10 shall mean any ( as defined below ) which is a as defined in Section 3(37 ) of ERISA ; 19.2.11 shall mean each Employee Plan which is an within the meaning of Section 3(2 ) of ERISA