definiens: means any benefit plan, program, policy, practice, trust, fund, Contract, agreement or arrangement maintained, contributed to or required to be contributed to by the Company ( or any ERISAAffiliate of the Company ) or under which the Company ( or any ERISA Affiliate of the Company ) has or would reasonably beexpected to have any liability ( whether or not an within the meaning of Section 3(3 ) of ERISA),including any pension, profit - sharing, 401(k ) retirement, bonus, incentive compensation, deferred compensation, loan, vacation, sick pay, employee stock ownership, stock purchase, stock option or other equity based compensation plans, severance, indemnification, employment, Contractor, unemployment, death, hospitalization, sickness, or other medical, dental, vision, life, or other insurance, long- or short - term disability, change of control, fringe benefit, cafeteria plan or anyother employee or fringe benefit plan, program, policy, practice, trust, fund, Contract, agreement or arrangement thatprovides benefits to current or former employees, non - employee directors, consultants or any other independent contractor(or beneficiaries thereof )