definiens: means any Contract, sal es order, purchase order, instrument or other commitment, obligation or arrangement entered into prior to the date hereof ( or entered into prior to the Closing in accordance with this Agreement ) that is between Purchaser Parent or any of its Subsidiaries ( includ ing Purchaser and its Subsidiaries ), on the one hand, a nd one or more third parties, on the other hand, th at inures to the benefit or burden of both the Purchaser Busines s and any Purchaser Parent Retained Business, other than any enterprise - wide Contracts, Contracts with respect t o Off - the - Shelf Software, Purchaser Group Plans, Fo reign Purchaser Group Plans, Collective Bargaining Agreem ents and any agreement or grant with any Taxing Authority ; provided that any such Contract that pro vides only de minimis assets or services to the Purchaser Business or the Purchaser Parent Retained Business, as the case may be, shall not be deemed to be a Pu rchaser Shared Contract for purposes hereof