definiens: means any, within the meaning of Section 3(3 ) ofERISA, whether or not it is subject to ERISA, or any other employee benefit plan, arrangement, agreement, understanding, program, policy or practice ( including any portion of any employment or consultingagreement ), whether written or oral, which is ( A ) an equity compensation, incentive pay, incentive bonus ordeferred bonus arrangement, ( B ) a stock purchase, stock award, stock appreciation right, phantom stock orstock option plan or arrangement, ( C ) an equity compensation arrangement or profit sharing plan, ( D ) acafeteria plan under Code Section 125, ( E ) an arrangement providing for insurance coverage ( includingsplit - dollar life, health, disability or retirement insurance ), worker ’s compensation benefits or unemploymentcompensation, ( F ) an arrangement providing termination allowance, salary continuation, severance pay, retention compensation or similar benefits, ( G ) a change in control arrangement or similar arrangement,(H ) a deferred compensation plan or arrangement, ( I ) a death benefit or survivor income arrangement, ( J ) anemployee relocation, tuition reimbursement, psychiatric or other counseling, employee assistance, dependentcare assistance, or legal assistance plan or arrangement, ( K ) a Coverdell education savings account, Archermedical savings account or health savings account, ( L ) a fringe benefit arrangement ( cash or noncash),(M ) a holiday or vacation plan or policy, or ( N ) any other compensation plan, arrangement, agreement, understanding, program, policy or practice