definiens: means any ( as defined in Section 3(2 ) ofERISA ), any ( as defined in Section 3(1 ) of ERISA ) and any other plan, program, agreement, arrangement or understanding providing for severance or retention benefits, profit - sharing, fees, bonuses, stock options, stock appreciation, stock purchase or other stock - related rights, incentive or deferred compensation, change - in - control benefits, vacation benefits, insurance, health or medical benefits, dental benefits, employeeassistance programs, disability benefits, workers ’ compensation benefits or post - employment or retirement benefitsthat is sponsored, maintained or contributed to, or required to be maintained or contributed to, by Parent or any of itsAffiliates ( including the Company ) for the benefit of any Employee or any former employee of the Company, asapplicable, in each case, excluding ( i ) any Multiemployer Plan and ( ii ) any such plan, program, agreement, arrangement or understanding that is required by applicable Law