definiens: means each as defined in Section 3(3 ) of ERISA, each employment, individual consulting, severance or similar contract, plan, arrangement or policy and each other plan or arrangement ( written or oral ) providingfor compensation, bonuses, profit - sharing, stock option or other stock - related rights or other forms of incentive or deferred compensation, vacation benefits, insurance ( including any self - insured arrangements ), health or medical benefits, employee assistance program, disabilityor sick leave benefits, workers ’ compensation, supplemental unemployment benefits, severance benefits and post - employment or retirementbenefits ( including compensation, pension, health, medical or life insurance benefits ) which is 31maintained, administered or contributed to by the Company or any ERISA Affiliate of the Company or with respect to which the Company orany ERISA Affiliate has any liability . Copies of each Company Employee Plan ( and, if applicable, related trust or funding agreements orinsurance policies ) and all amendments thereto have been furnished or made available to Parent together with the most recent Form 5500,with all applicable attachments, and the most recent Internal Revenue Service determination or opinion letter for such Company EmployeePlan, as applicable