definiens: means any ( i ) as defined in Section 3(3 ) of ERISA(whether or not subject to ERISA, ( ii ) employment, consulting, collective bargaining, severance, change in control, transaction bonus, retention or other similar policy, arrangement, agreement or plan or ( iii ) other plan, policy, agreement or arrangement providing for compensation, bonuses, stock purchase, vacation, medical, life insurance, 69scholarship, equity or equity - based compensation or other forms of incentive or deferred compensation, fringebenefits, perquisites, disability or sick leave benefits, supplemental unemployment benefits or post - employment orretirement or pension benefits, in each case that is sponsored, maintained, administered, contributed to or enteredinto by the Company, any Company Subsidiary or any Commonly Controlled Entity, with respect to which Company, any Company Subsidiary or any Commonly Controlled Entity have any liability or which any current or formerCompany Participant or any of his dependents participate ( all such plans, arrangements, agreements andunderstandings, including any such plan, arrangement, agreement or understanding entered into or adopted on or afterthe date hereof ) Company, any Company Subsidiary or any Commonly Controlled Entity