definiens: means each ( i ) as defined in Section 3(3 ) of ERISA and ( ii ) other pension, retirement, deferred compensation, excess benefit, profit sharing, bonus, incentive, equity or equity - based, phantomequity, employment, consulting, severance, change - of - control, retention, health, life, disability, group insurance, paid - time off, holiday, welfare and fringe benefit plan, program, contract, or arrangement ( whether written or unwritten, qualified or nonqualified, funded or unfunded and including any that have been frozen or terminated ), in any case, maintained, contributed to, or required to be contributed to, by Parent or Parent ERISA Affiliates for the benefit of anycurrent or former employee, director, officer or independent contractor of Parent or under which Parent has any actualor contingent liability ( including, without limitation, as to the result of it being treated as a single employer under CodeSection 414 with any other person )