definiens: ( as definedin Section 3(3 ) of the Employee Retirement Income Security Act of 1974, as amended ( ) ), and all other material employee benefitplans, programs, agreements, policies, arrangements or payroll practices, including with respect to bonus, employment, consulting or othercompensation, collective bargaining, company stock, incentive and other equity or equity - based compensation, or deferred compensation, retirement, pension, change in control, termination or severance plans or arrangements, stock purchase, severance pay, sick leave, vacationpay, salary continuation for disability, hospitalization, medical insurance, life insurance and scholarship, in each case, ( i ) that are sponsoredor maintained by [COMPANY] or any of its Subsidiaries, ( ii ) to which [COMPANY] or any of its Subsidiaries contributes or is obligated to contribute to, orin respect of which any potential liability is borne by [COMPANY] or any of its Subsidiaries, ( iii ) under which for current or former employees ofImpax or any of its Subsidiaries ( the ) or directors or former directors thereof are eligible to participate or receive benefitsor ( iv ) to which [COMPANY] or any of its Subsidiaries is a party ( collectively, the )