definiens: means any ( as defined in Section 3(2 ) of ERISA ), any ( as defined in Section 3(1)of ERISA ), and any other written or oral plan, agreement or arrangement ( whether or not subject to ERISA ) providing direct orindirect compensation or benefits, including 22insurance coverage, vacation, loans, fringe benefits, severance benefits, disability benefits, retention or change in controlbenefits, deferred compensation, bonuses, stock options, stock purchase, phantom stock, stock appreciation or other forms ofincentive compensation or post - retirement compensation or benefits and all unexpired severance agreements ; ( ii ) means the Employee Retirement Income Security Act of 1974, as amended ; and ( iii ) means any entitywhich is a member of ( A ) a controlled group of corporations ( as defined in Section 414(b ) of the Code ), ( B ) a group of tradesor businesses under common control ( as defined in Section 414(c ) of the Code ), ( C ) an affiliated service group ( as definedunder Section 414(m ) of the Code ) or ( D ) any group specified in regulations under Section 414(o ) of the Code, any of whichincludes or included the Company