definiens: shall mean the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended and ascodified in Section 4980B of the Code and Section 601 et . seq . of ERISA;(ii ) shall mean the Internal Revenue Code of 1986, as amended;(iii ) shall mean the United States Department of Labor;(iv ) shall mean any current or former or retired employee, officer, consultant or director of theCompany or any ERISA Affiliate;(v ) shall mean each management, employment, severance, change of control, retention, consulting, relocation, repatriation, expatriation, visas, work permit or other agreement, contract orunderstanding, written or otherwise, between the Company or any ERISA Affiliate and any Employee;(vi ) shall mean any plan, program, policy, practice, Contract or other arrangement, includingthe Stock Plans, providing for compensation, severance, termination pay, deferred compensation, performanceawards, bonuses, stock or stock - related awards or purchases, fringe benefits, loans, or other employee benefits orremuneration of any kind, whether written or unwritten or otherwise, funded or unfunded, including each within the meaning of Section 3(3 ) of ERISA which is or has been maintained, contributedto, or required to be contributed to, by the Company or any ERISA Affiliate for the benefit of any Employee, andwith respect to which the Company or any ERISA Affiliate has or may reasonably be expected to have anyLiability ; 20(vii ) shall mean the Employee Retirement Income Security Act of 1974, as amended;(viii ) shall mean any other person or entity under common control with the Company withinthe meaning of Section 414(b ), ( c ), ( m ) or ( o ) of the Code and the regulations issued thereunder;(ix ) shall mean the Family and Medical Leave Act of 1993, as amended;(x ) shall mean the Health Insurance Portability and Accountability Act of 1996, as amended;(xi ) shall mean the United States Internal Revenue Service;(xii ) shall mean any Pension Plan which is a as defined inSection 3(37 ) of ERISA;(xiii ) shall mean each Employee Plan which is an within themeaning of Section 3(2 ) of ERISA