definiens: as defined in Section 3(3 ) of ERISA, each employment, severance or similar contract, plan, arrangement or policy and each other plan or arrangement ( written or oral ) providing for compensation, bonuses, profit - sharing, stock option or other stock - related rights or other forms of incentive or deferred compensation, vacation benefits, insurance ( including any self - insured arrangements ), health or medical benefits, employee assistance program, disability or sick leave benefits, workers ' compensation, supplemental unemployment benefits, severance benefits and post - employment or retirement or early retirement benefits ( including compensation, pension, health, medical or life insurance benefits ) which is maintained, administered or contributed to by Seller or any of its ERISA Affiliates or other Affiliates and covers any employee or former employee of the Business, or with respect to which Seller or any of its ERISA Affiliates or other Affiliates has any liability . Copies of such plans ( and, if applicable, related trust or funding agreements or insurance policies ) and all amendments thereto and written interpretations thereofhave been furnished to Buyer together with the most recent annual report ( including Form 5500 including, if applicable, Schedule B thereto ) and tax return ( including Form 990 ) prepared in connection with any such plan or trust . Such plans are referred to collectively herein as the ( b ) None of Seller, any of its ERISA Affiliates or other Affiliates and any predecessor thereof sponsors, maintains or contributes to, or has in the past sponsored, maintained or contributed to, any Employee Plan subject to Title IV of ERISA or otherwise