definiens: shall mean any employment, salary, bonus, vacation, deferred compensation, incentivecompensation, stock purchase, stock option, stock appreciation rights, restricted stock, restricted stock units, performance stock units, stock - based, severance pay, termination pay, death and disability benefits, hospitalization, medical, life or other insurance, flexible benefits, supplemental unemployment benefits, vacation or paid - time off, profit - sharing, pension or retirement plan, policy, program, agreement or arrangement ( including any CompanyEmployee Agreement ) and each other employee benefit plan, program, policy, practice or arrangement, in each casewhether written or unwritten, including any within the meaning of Section 3(3 ) of the ERISA, that are sponsored, maintained, contributed to A-5or required to be contributed to by any of the Acquired Corporations or with respect to which any potential liability isborne by any Acquired Corporation or any trade or business ( whether or not incorporated ) that is or at any relevanttime was treated as a single employer with the Company within the meaning of Section 414 of the Code, in eachcase, for the benefit of any Company Associate