definiens: means any or as defined under ERISA ( whether or not subjec t to ERISA ), and any incentive compensation plan, b enefit plan for retired employees, plan or Contract provid ing for payments subject to Section 409A of the Cod e, bonuses, commissions, pensions, profit - sharing, stock option s, stock purchase rights, restricted stock, phantom stock, deferred compensation, Insurance relating to accide nts, health or sickness, retirement benefits, vacat ion, severance, disability, compensation, employee assistance or co unseling, educational assistance, § 125 / cafeteria / fl exible benefits, adoption assistance, group legal, fringe benefit or payroll practice of any nature, covering any current or former ( including retired ) employees of a Person or under which such Person has any remaining liabilit y or obligation, and any other employee compensation or benefit plan, agreement, policy, practice, commitme nt, contract or understanding ( whether qualified or non qualified, currently effective or terminated, writt en or unwritten ) and any trust, escrow or other agreement related thereto