definiens: shall mean any employment salary, bonus, vacation, deferred compensation, incentivecompensation, stock purchase, stock option, stock appreciation rights, stock based, severance pay, termination pay, death anddisability benefits, hospitalization, medical, life or other insurance, flexible benefits, supplemental unemployment benefits, profit - sharing, pension or retirement plan, policy, program, agreement or arrangement ( including any A-5Company Employee 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, thatare sponsored, maintained, contributed to or required to be contributed to by any of the Acquired Corporations or with respectto which any potential liability is borne by any Acquired Corporation or any trade or business ( whether or not incorporated)that is or at any relevant time was treated as a single employer with the Company within the meaning of Section 414 of theCode, for the benefit of any current or former officer, employee, director, manager or consultant of any of the AcquiredCorporations