definiens: means, with respect to any Person, each material plan, fund, program, agreement, arrangement or scheme which ( i ) is spons ored, maintained or required to be sponsored or mai ntained by such Person or to which such Person makes or has made, or has or has had an obligation to make, contributions at any time and ( ii ) provides benefit s to the current and former employees or the depend ents of any of them ( whether written or oral ), including ( A ) ea ch deferred compensation, bonus, incentive compensa tion, pension, retirement, employee stock ownership, stoc k purchase, stock option, profit sharing or deferre d profit sharing, stock appreciation, stock option plan and other equity compensation plan, or welfare plan, ( B ) each retirement, pension or supplemental pension plan, ( C ) each severance plan or agreement, and each other plan providing health, vacation, supplemental employment benefit, hospitalization insurance, medical, denta l, disability, sick pay, life insurance, death or surv ivor benefits, fringe benefits or legal benefits an d ( D ) each other employee benefit plan, fund, program, agreement or arrangement, in the case of each of clauses ( A)-(D ), to the extent material