definiens: as defined in Section 3(3 ) of the Employee Retirement Income Security Act of 1974, as amended ( ) and anyother plan, policy, program, practice, agreement, understanding or arrangement ( whether written or oral ) providingcompensation or other benefits to any current or former director, officer, employee or consultant ( or to any dependent orbeneficiary thereof of the Company or any ERISA Affiliate ( as defined below ) ), which are now, or were within the past six ( 6)years, maintained, sponsored or contributed to by the Company or any ERISA Affiliate, or under which the Company or anyERISA Affiliate has any obligation or liability, whether actual or contingent, including, without limitation, all incentive, bonus, deferred compensation, vacation, holiday, cafeteria, medical, disability, stock purchase, stock option, stockappreciation, phantom stock, restricted stock or other stock - based compensation plans, policies, programs, practices orarrangements ( each a ) . For purposes of this Section 4.10(a ), shall mean any entity(whether or not incorporated ) other than the Company that, together with the 42Company, is considered under common control and treated as one employer under Section 414(b ), ( c ), ( m ) or ( o ) of the Code