definiens: shall mean any employ ee benefit plan, program, policy, practices, agreement or other arrangement providing benefits t o any current or former employee, officer or direct or of Seller or its Affiliates or any beneficiary or depe ndent thereof that is sponsored or maintained by Se ller or its Affiliates or to which Seller or its Affiliates con tributes or is obligated to contribute, whether or not written, including without limitation any employee welfare b enefit plan within the meaning of Section 3(1 ) of E RISA, any employee pension benefit plan within the meanin g of Section 3(2 ) of ERISA ( whether or not such pla n is subject to ERISA ) and any written employment, sever ance, retxxxxxx, xermination, change in control, consulting, retirement, bonus or other incentive co mpensation, stock purchase, stock option, stock awa rd or other equity - based compensation, leave of absence, lay - of f, cafeteria, health, accident, disability, workman ’s compensation or other insurance, vacation or other employee benefit agreement, plan or policy ( other t han any governmental program ), and any related trust, as to which Seller has or may have any obligation or lia bility, contingent or otherwise