definiens: means with respect to each of [COMPANY], [COMPANY] 's Subsidiaries and CIMA, each : ( i ) ( within the meaning of Section 3(3 ) of ERISA ) ; ( ii ) stock purchase, stock option or other form of incentive compensation plan ; ( iii ) severance, parachute, change - in - control, fringe benefit, bonus, incentive, worker 's compensation, disability benefit, supplemental unemployment benefit, vacation benefit, retirement benefit, life, health, or accident benefit, or deferred compensation plan ; ( iv ) paid time off benefits arrangement ; and 3 < PAGE > ( v ) other employee benefit plan, agreement, program, policy, commitment or other arrangement ( whether written or oral ), whether or not subject to ERISA, both : ( A ) under which any of its current or former employees, the current or former employees of its Subsidiaries, or any of their respective ERISA Affiliates, or any of its current or former officers or directors or those of its Subsidiaries, or their respective ERISA Affiliates has any present or future right to benefits ; and ( B ) which is sponsored, maintained by or contributed to by it, any of its Subsidiaries, or any of their respective ERISA Affiliates, or under which it, any of its Subsidiaries, or any of their respective ERISA Affiliates has had or has any present or future liability or obligation to contribute