definiens: shall mean any ( as defined in Section 3(3 ) of ERISA ) and any otheremployee benefit plans, programs or arrangements, including each severance pay, bonus, deferred compensation, incentivecompensation, stock purchase, stock option or other equity - based compensation, death benefit, group insurance, hospitalization or other medical, dental, health, life ( including all individual life insurance policies as to which Seller orSeller Parent is the owner, beneficiary or both ), disability or other5 insurance, IRC Section 125 or benefit plan, pension, savings, profit - sharing or retirement plan, programor arrangement : ( i ) under which current or former employees, officers or independent contractors are entitled to participate byreason of their employment or service with Seller, Seller Parent or their respective ERISA Affiliates or any of theirdependents or beneficiaries, whether or not any of the foregoing is funded, insured or self - funded, written or otherwise or withrespect to which Seller, Seller Parent or their respective ERISA Affiliates are or were a party or a sponsor or a fiduciary thereofor by which Seller, Seller Parent or their respective ERISA Affiliates are bound ; or ( ii ) with respect to which Seller, SellerParent or their respective ERISA Affiliates may have any direct or indirect, actual or contingent Liability ( including any ofthe foregoing that have been terminated previously )