definiens: means ( A ) an employee beneﬁt plan within the meaning of Section 3(3 ) of ERISA whetheror not subject to ERISA ; ( B ) stock option plans, stock purchase plans, bonus or incentive plans, severance pay plans, programs or arrangements, deferred compensation arrangements or agreements, employment agreements, compensationplans, programs, agreements or arrangements, change in control plans, programs or arrangements, supplemental incomearrangements, vacation plans, and all other employee beneﬁt plans, agreements, and arrangements, not described in ( A)above ; and ( C ) plans or arrangements providing compensation to employee and non - employee directors, in each case inwhich the Company or any Subsidiary of the Company sponsors, contributes to, or provides beneﬁts under or through suchplan, or has any obligation to contribute to or provide beneﬁts under or through such plan, or if such plan provides beneﬁtsto or otherwise covers any current or former employee, oﬃcer or director of the Company or any Subsidiary of the Company(or their spouses, dependents, or beneficiaries )