definiens: means, for any Business Employee ( a ) salary ( or wages ) no less than the salary ( or wages ) provided to such Business Employee immediately prior to the Closing Date, ( b ) incentive bonus opportunities ( including, without limitation, commission, bonus, short -term, long -term, cash -based and equity -based opportunities but exclud ing retention bonuses and transaction -based compensation ) that are no less favorable in the aggregate than the incentive bonus opportunities provided to such Business Employee immediately prior to the Closing Date, ( c ) employee benefits ( including benefits pursuant to defined benefit pension plans and retiree welfare benefits or any true -up payments in lieu thereof but excluding severance benefits ) that are no less favorable in the aggregate than those provided to such Business Employee immediately prior to the Closing Date, ( d ) severance benefits that are no less favorable than those provided under the severance policy or practice applicable to such Business Employee immediately prior to the Closing Date, ( e ) the same work location ( or such other work locat ion no more than a thirty -five ( 35 ) kilometer driving distance from the current work location ) applicable to such Business Employee immediately prior to the Closing Date, and ( f ) the same or substantially similar position and the continued sponsorship of e xisting visas applicable to such Business Employee immediately prior to the Closing Date