definiens: means any employee benefit plan ( within the meaning of Section 3(3 ) of ERISA, whether or not subject to ERISA)and any employee compensation, bonus, stock incentive, stock purchase, incentive, deferred compensation, retiree health or life insurance, supplemental retirement, superannuation, gratuity, jubilee, provident fund, employment, severance, retention, termination, change in control, welfare, post - employment, profit - sharing, disability, health, vacation, sick leave benefits, fringe benefits or other benefit plan, program orarrangement, that is sponsored, maintained, contributed to or required to be maintained or contributed to by Seller or any of its Affiliates, ineach case providing benefits to any Business Employee or Former Business Employee regardless of whether it is mandated under local Law, voluntary, private, funded, unfunded, financed by the purchase of insurance, contributory or noncontributory ; provided that any governmentalplan or program, and any other arrangement maintained by a Governmental Entity, requiring the mandatory payment of social insurance taxesor similar contributions with respect to a Business Employee or Former Business Employee will not be considered a forthese purposes