definiens: within the meaning of Sec tion 3(3 ) of ERISA, as amended, and the rules and regulations thereunder ; ( ii ) bonus, compensation, s tock option, stock purchase, Restricted Stock, equi ty or equity - based compensation, stock appreciation right s, phantom stock, incentive, fringe benefit, volunt ary employees ’ beneficiary associations under Section 5 01(c)(9 ) of the Code, profit - sharing, commission, p ension, retirement, deferred compensation, day or dependent care, legal services, cafeteria, medical, life ins urance, dental, vision, disability, workmen ’s compensation or other insurance, accident, salary continuation, severance, accrued leave, vacation, sick pay, sick leave, supp lemental retirement, unemployment and welfare benef it plans, programs, arrangements, commitments and/or practice s ( whether or not insured ) ; and ( iii ) employment, consulting, services agreement, termination, change in control, retention, and severance Contracts ; fo r active, retired or former employees, directors or officers ( or under the name of Persons controlled by any of them ), whether or not any such plans, programs, arrangemen ts, commitments, contracts, agreements and/or pract ices ( referred to in ( i ), ( ii ) or ( iii ) above ) are in wr iting ; that have been established, maintained or co ntributed to ( or with respect to which an obligation to contribute h as been undertaken ) or with respect to which any po tential Liability is borne by the Company ( including, for t he purpose of this Section 3.18(a ), ( A ) any predece ssors to the Company and ( B ) any person that for purposes of Tit le I and Title IV of ERISA and Section 412 of the C ode would be deemed at any relevant time to be a single employer with the Company under Section 414(b ), ( c ), ( m ) or ( o ) of the Code or Section 4001 of ERISA ( an ) ), since January 1, 2006 ( collective ly, the )