definiens: means each ( as defin ed in Section 3(3 ) of ERISA ), and all other employee bene fit, bonus, incentive, retirement, deferred compens ation, stock option ( or other equity - based ), severance, em ployment, change in control, welfare ( including pos t - retirement medical and life insurance ) and fringe b enefit plans, programs, agreements and arrangements, whether or not subject to ERISA and whether written or oral, ( i ) that is sponsored, maintained or contributed to by any of the Utah Entities, ( ii ) for which any of the Utah E ntities has any liability, contingent or otherwise, or ( iii ) in the case of a bi - lateral agreement, to which any of the Utah Entities is a party ; provided, however, that shall not include any Multiemployer Plan or a ny other plan, program or arrangement maintained by ( A ) an entity other than a Utah Entity pursuant to a Colle ctive Bargaining Agreement or ( B ) a Governmental Au thority