definiens: means each plan, program, policy, agreement or other arrangementcovering current or former employees, directors or consultants, that is ( a ) an employee welfareplan within the meaning of Section 3(1 ) of ERISA ( whether or not subject to ERISA ), ( b ) anemployee pension benefit plan within the meaning of Section 3(2 ) of ERISA ( whether or notsubject to ERISA ), including any plan which is a ( as defined in Section4001(a)(3 ) of ERISA ), ( c ) a stock option, stock purchase, stock appreciation right or other stock - based agreement, program or plan, ( d ) an individual employment, consulting, severance, retention, transaction bonus or other similar Contract, or ( e ) a bonus, incentive, deferredcompensation, profit - sharing, retirement, post - retirement, vacation, severance or termination pay, benefit or fringe - benefit plan, program, policy, agreement or other arrangement, in each case thatis sponsored, maintained or contributed to by Seller or any of its Subsidiaries or to which Selleror any of its Subsidiaries contributes or is obligated to contribute to or has or may have anyLiability, and in each case providing benefits to any Triage Business Employee, other than anyplan, program, policy, agreement or arrangement mandated by applicable Law that is sponsored, maintained or administered by a Governmental Authority, including any workers ’ compensationplan, program or arrangement