definiens: ( as defined in Section 3(35 ) of ERISA or Section 414(j ) of the Cod e ) ; ( ii ) a ( as defined in Sect ions 4001(a)(3 ) or 3(37)(A ) of ERISA ) ; ( iii ) a plan subj ect to Section 302 or Title IV of ERISA or Section 412 or 4971 of the Code ; ( iv ) a ( as defined in Section 3(40 ) of ERISA ) ; ( v ) a ( as defined in 29 C.F.R. § 4001.2 ) or a plan subject to Section 413(c ) of the Code ; or ( vi ) any plan, program or arrangement that provides for post - retirement or other post - employment healt h or other welfare benefits ( other than health care continuati on coverage as required by Section 4980B of the Cod e or similar Applicable Law for which the covered individual pay s the full cost of coverage ) or that provides healt h or other welfare benefits ( except for flexible spending acco unts ) on a less - than - fully insured basis . No Employ ee Plan is or has ever been, or currently funds or has ever been funded by, a within the meaning of Section 501(c)(9 ) of the Code or other funding arrangement for the provision of welfare benefits