definiens: means all present and prior ( including terminated and transferred ) plans, programs, agreements, arrangements and methods of contributions or compensation ( including all amendments to and components of the same, such as a trust with respect to a plan ) providing any remuneration or benefits, other than current cash compensation, to any current or former employee of Seller or to any other person who provides services to Seller 's Business, whether or not such plan or plans, programs, agreements, arrangements and methods of contribution or compensation are subject to ERISA, and whether or not such plan or plans, programs, agreements, arrangements and methods of contribution or compensation are qualified under the Internal Revenue Code . The term Employee Plan includes pension, retirement, profit sharing, percentage compensation, stock purchase, stock option, bonus and non - qualified deferred compensation plans . The term Employee Plan also includes disability, medical, dental, workers compensation, health insurance, life insurance or other death benefits, incentive, severance plans, vacation benefits and fringe benefits . The term Employee Plan also includes any employee plan that is ' a Multiemployer Plan