definiens: means each ( within the meaning of section 3(3 ) of the Employee Retirement Income Security Act of 1974, as amended ( ), whether or not subject to ERISA ), ( within the meaning of ERISA section 3(37 ) ), and all stockpurchase, stock option, phantom stock or other equity - based plan, severance, employment, collective bargaining, change - in - control, fringe benefit, bonus, incentive, deferred compensation, supplemental retirement, health, life, ordisability insurance, dependent care and all other employee benefit and compensation plans, agreements, programs, policies or other arrangements, whether or not subject to ERISA, whether formal or informal, written or oral, legallybinding or not, under which any current or former employee, director or consultant of the Company or its Subsidiaries(or any of their dependents ) has any present or future right to compensation or benefits, in each case, that theCompany or its Subsidiaries sponsors or maintains, is making contributions to or with respect to which has anypresent or future liability or obligation ( contingent or otherwise ) . The Company has furnished or made available toAssertio a current, accurate and complete copy of each material Company Plan ( including, without limitation, allCompany Equity Plans and the forms of all award agreements evidencing outstanding Company Stock Awards ), or ifsuch Company Plan is not in written form, a written summary of all of the material terms of such Company Plan . Withrespect to each Company Plan, the Company has furnished or made available to Assertio a current, accurate andcomplete copy of, to the extent applicable : ( i ) any related trust agreement or other funding instrument, ( ii ) the mostrecent determination, opinion or advisory letter of the Internal Revenue Service ( the ), ( iii ) the most recentsummary plan description, summary of material modifications thereto, and other similar material writtencommunications to the employees of the Company or its Subsidiaries concerning the extent of the benefits providedunder a Company Plan, and ( iv ) for the three most recent years ( A ) the Form 5500 and attached schedules,(B ) audited financial statements, ( C ) actuarial valuation reports and ( D ) attorney ’s response to an auditor ’s request forinformation