definiens: means a plan, program, agreement or other arrangement providing for employment, compensation, retirement, deferred compensation, se verance, separation, relocation, repatriation, expa triation, termination pay, performance awards, bonus, incenti ve, stock option, stock purchase, stock bonus, phan tom stock, stock appreciation right, supplemental retir ement or other pension or welfare benefits, whether written or unwritten, including each w ithin the meaning of Section 3(3 ) of ERISA, ( i ) whi ch is or has been sponsored, maintained, contributed to, or required to be contributed to by the Sellers or any of their Subsidiaries or any of their respective ERISA Affil iates for the benefit of any employee or former emp loyee of the Sellers or any of their Subsidiaries or ( ii ) wi th respect to which Sellers or any of their Subsidi aries or any of their respective ERISA Affiliates would reasonably be expected to have any liability