definiens: shall mean any other person or entity undercommon control with Company within the meaning of Section 414(b ), ( c ), ( m ) or(o ) of the Code and the regulations thereunder ; ( ii ) shall mean the Employee Retirement IncomeSecurity Act of 1974, as amended ; ( iii ) shall refer to any plan, program, policy, practice, contract, agreement or other arrangement providingfor compensation, severance, termination pay, performance awards, stock orstock - related awards, fringe benefits or other employee benefits or remunerationof any kind, whether formal or informal, funded or unfunded and whether or notlegally binding, including without limitation, each, within the meaning of Section 3(3 ) of ERISA that is or has been maintained, contributed to, or required to be contributed to, by Company or any Affiliatefor the benefit of any ( as defined below ), and pursuant to whichCompany or any Affiliate has or may have any liability contingent or otherwisethat is likely to have a Material Adverse Effect ; ( iv ) shall mean any current, former, or retiredemployee, or officer of Company or any Affiliate ; ( v ) shall refer to each management, employment, severance, consulting, relocation, repatriation, expatriation, visas, work permit or similar agreement or contract between Company or anyAffiliate and any Employee or consultant ; ( vi ) shall mean the Internal Revenue Service ; ( vii ) shall mean any ( asdefined below ) that is a, as defined in Section 3(37 ) ofERISA ; and ( viii ) shall refer to each Company EmployeePlan that is an, within the meaning of Section3(2 ) of ERISA