definiens: means any ( i ) ( as defined in Section 3(2 ) ofERISA ), other than any plan which is a ( as defined in Section 4001(a)(3 ) of ERISA ) ( a ), ( ii ) post - employment or post - retirement health, medical, life insurance or other welfare benefitplan, program, policy or arrangement, ( iii ) bonus, incentive, deferred compensation or equity or equity - basedcompensation plan, program, policy or arrangement, ( iv ) change in control, retention, severance or termination plan, program, policy or arrangement or ( v ) other compensation or benefit plan, 57program, policy or arrangement, including each material ( as defined in Section 3(1 ) ofERISA ), whether or not subject to ERISA, in each case, sponsored, maintained, contributed to or required to bemaintained or contributed to by the Company, any Company Subsidiary or any Commonly Controlled Entity for thebenefit of any Participant or with respect to which the Company or any Company Subsidiary has any liability, otherthan any Company Benefit Agreement