definiens: within the meaning of Section 3(3 ) of ERISA, whether or not tax -qualified and whether or not subject to ERISA, which is, or within the last six ( 6 ) years has been, maintained, sponsored, contributed to, or required t o be contributed to by the Company for the benefit of any current or former employee, officer, director, retiree, independent contractor or consultant of the Company or any spouse or dependent of such individual, or under which the Company or any of its ER ISA Affiliates has or may have any Liability, or with respect to which Buyers or any of their Affiliates would reasonably be expected to have any Liability, contingent or otherwise ( as listed on Section 3.20(a ) of the Seller Disclosure Schedule, each, a ) . If applicable, the Company has separately identified in Section 3.20(a ) of the Seller Disclosure Schedule each Benefit Plan that is maintained, sponsored, contributed to, or required to be contributed to by the Company primarily for the bene fit of employees outside of the United States ( a )