definiens: shall mean each ( i ) as defined in Section 3(3 ) of ERISA ( whether or not subject to ERISA ), ( ii)compensation, employment, consulting, severance, termination protection, change in control, transaction bonus, retention or similar plan, agreement, arrangement, program or policy, or ( iii ) other plan, agreement, arrangement, program or policy providing for compensation, bonuses, profit - sharing, equity or equity - based compensation or other forms of incentive or deferred compensation, vacation benefits, insurance ( including any self - insured arrangement ), medical, dental, vision, prescription or fringe benefits, life insurance, relocation orexpatriate benefits, perquisites, disability or sick leave benefits, employee assistance program, workers ’ compensation, supplementalunemployment benefits or post - employment or retirement benefits ( including compensation, pension, health, medical or insurance benefits ), ineach case whether or not written ( A ) that is sponsored, maintained, administered, contributed to or entered into by any Acquired Corporationfor the current or future benefit of any director, officer, or employee ( including any former director, officer, or employee ) of any AcquiredCorporation or to which an Acquired Corporation is a party or ( B ) for which any Acquired Corporation has or may reasonably be expected tohave any direct or indirect liability and, in each case, other than any statutory plan, statutory program and other statutory arrangement