definiens: means any benefit arra ngement, obligation, custom or practice, whether or not legally enforceable, to provide bene fits, other than salary or under a Benefit Plan, as compensation for services rendered, including emplo yment or consulting agreements, severance agreement s or pay policies, stay or retention bonuses or compensa tion, executive or incentive compensation programs or arrangements, incentive programs or arrangements, s ick leave, vacation pay, plant closing benefits, pa tent award programs, salary continuation for disability, consu lting, or other compensation arrangements, workers ’ compensation, retirement, deferred compensation, bo nus, stock option or purchase plans or programs, hospitalization, medical insurance, life insurance, tuition reimbursement or scholarship programs, emp loyee discount programs, meals, travel, or vehicle allowa nces, any plans subject to Section 125 of the Code and any plans providing benefits or payments in the event o f a change of control, change in ownership or effec tive control, or sale of a substantial portion ( includin g all or substantially all ) of the assets of any bu siness or portion thereof