definiens: means any pension, profit sharing, 401(k ), retirement, employee stock ownership, deferred compensation, stockpurchase, stock option or other equity based compensation plan, incentive, bonus, vacation, employment, independentcontractor, consulting, change in control, severance, indemnification, loan, disability, hospitalization, sickness, death, medicalinsurance, dental insurance, life insurance and any other employee or fringe benefit plan, agreement, program, policy, trust, fund, contract or arrangement maintained, contributed to or required to be contributed to by the Seller or its ERISA Affiliatesor under which the Seller or its ERISA Affiliates has or may reasonably be expected to have any liability ( whether or not an within the meaning of Section 3(3 ) of the Employee Retirement Income Security Act of 1974, asamended ( ) . For purposes of this definition, means any Person that is ( or at any relevant time wasor will be ) a member of a with, under with, or a member of an with the Seller as such terms are defined in Sections 414(b ), ( c ), ( m ) or ( o ) of the Code