definiens: ( within the meaning of Section 3(3 ) of ERISA ) ( including, withoutlimitation, multiemployer plans within the meaning of Section 3(37 ) of ERISA or any of its foreignequivalents ) ), stock purchase, stock option, severance, employment, change - in - control, fringebenefit, collective bargaining, bonus, incentive, deferred compensation and all other employeebenefit plans, agreements, programs, policies or other arrangements relating to employment, benefitsor entitlements, whether or not subject to ERISA ( including any funding mechanism therefor nowin effect or required in the future as a result of the transactions contemplated by this Agreement orother activities taken by the Company on or prior to the date of this Agreement ), sponsored by theCompany or any other entity such as a co - employer, whether formal or informal, oral or written, legally binding or not under which any employee or former employee of the Company has anypresent or future right to benefits based on such employee ’s employment with the Company andunder which the Company has any present or future liability