definiens: means any ( i ) as defined in Section 3(3 ) of ERISA, ( ii ) compensation, employment, consulting, severanc e, termination protection, change in control, trans action bonus, retention or similar plan, agreement, arrang ement, program or policy or ( iii ) other plan, agree ment, arrangement, program or policy providing for compen sation, bonuses, profit - sharing, equity or equity - b ased compensation or other forms of incentive or deferre d compensation, vacation benefits, insurance ( inclu ding any self - insured arrangement ), medical, dental, vision, prescription or fringe benefits, life insurance, r elocation or expatriate benefits, perquisites, disability or sic k leave benefits, employee assistance program, work ers ’ compensation, supplemental unemployment benefits or post - employment or retirement benefits ( including compensation, pension, health, medical or insurance benefits ), in each case whether or not written ( x ) that is sponsored, maintained, administered, contributed to or entered into by any Seller Company for the curr ent or future benefit of any current or former Service Pro vider or ( y ) for which any Seller Company has any d irect or indirect liability