definiens: means any ( as defined in section 3(3 ) of ERISA, regardless of whether subject to ERISA ), and each o ther material agreement, plan, program, fund, polic y, contract or arrangement ( whether written or unwritt en ) providing compensation, benefits, pension, reti rement, profit sharing, stock bonus, stock option, stock pu rchase, phantom or stock equivalent, bonus, incenti ve, deferred compensation, vacation, life insurance, death benef it, sick pay, disability, severance, termination in demnity, seniority pay, holiday pay, fringe benefit or simil ar employee benefits covering any employee or forme r employee of the Seller Entities or any ERISA Affili ate of any of the Seller Entities, or the beneficia ries and dependents of any employee or former employee of th e Seller Entities any ERISA Affiliate of any of the Seller Entities, regardless of whether it is mandated by a ny applicable Legal Requirement, voluntary, private, funded, unfunded, financed by the purchase of insurance, co ntributory or noncontributory