definiens: within the meaning of Section 3(3 ) ofthe Employee Retirement Income Security Act of 1974, as amended ( ), ( ii ) other employee beneﬁt plan, agreement, arrangement, program, policy or practice, including without limitation, any equity or equity - based compensation ( including without limitation stock option, stock purchase, stockaward, stock appreciation, phantom stock, restricted stock or restricted stock unit ), deferred compensation, pension, retirement, savings, bonus, proﬁtsharing, incentive compensation, retention, change - in - control, medical, dental, vision, prescription drug, life insurance, death beneﬁt, cafeteria, ﬂexiblespending, dependent care, fringe beneﬁt ( other than de minimis perks ), vacation, paid time oﬀ, holiday pay, disability, sick pay, workers compensation, unemployment, severance, employee loan or educational assistance plan, agreement, arrangement, program, policy or practice, and ( iii ) anyemployment, consulting, indemniﬁcation or other individual services agreement, which in the case of each of clauses ( i ), ( ii ) and ( iii ), is sponsored ormaintained by any Group Company or any of their Aﬃliates, or to which any Group Company or any of their Aﬃliates contributes or is required tocontribute or is a party, on behalf of current or former employees, oﬃcers, independent contractors or directors of any Group Company or their spouses, beneﬁciaries or dependents, or with respect to which any Group Company has or may have any Liability, contingent or otherwise ( ) . NoBeneﬁt Plan covers employees other than employees of the Group Companies . The Group Companies have delivered or made available to Parentcomplete and correct copies ( including all amendments ) of each employee handbook applicable to employees of the Group Companies, and, withrespect to each Beneﬁt Plan ( as applicable ): ( i ) the plan document ( or a written summary of any unwritten Beneﬁt Plan ) ; ( ii ) the summary plandescription ; ( iii ) any trust agreement, insurance contract or other funding agreement ; ( iv ) any administrative services, recordkeeping, investment advisory, investment management or other service agreement ; ( v ) the latest IRS determination letter and the latest IRS opinion or advisory letter, and any pendingapplication for an IRS determination letter and any correspondence with the IRS related thereto ; ( vi ) the last three annual ﬁnancial statements ; ( vii ) thelast three annual reports on Form 5500 ( including all schedules, accountant ’s reports, and other attachments ) ; and ( viii ) the last three actuarial valuationsor reports