definiens: shall mean each : ( a ) employment, consulting, severance, termination, pension, retirement, supplemental retirement, excess benefit, profit sha ring, bonus, incentive, deferred compensation, rete ntion, transaction and change in control plan, program, ar rangement, agreement, policy or commitment, ( b ) sto ck option, restricted stock, profits units, membership unit, d eferred stock, performance stock, stock appreciatio n, stock unit or other equity or equity - based plan, program, arra ngement, agreement, policy or commitment, and ( c ) s avings, life, health, disability, accident, medical, dental, vision, death benefit, cafeteria, insurance, flex spending, adoption / dependent / employee assistance, tuition, va cation, paid - time - off, perquisite, outplacement, we lfare benefit, fringe benefit and other similar compensat ion or benefit plan, program, arrangement, agreemen t, policy ( whether formal or informal ) or commitment, includi ng in each case each as def ined in Section 3(3 ) of ERISA ( whether or not subject to ER ISA ), in any case, which either is sponsored, maint ained or contributed to by the Sellers on behalf of, or unde r which the Sellers have any obligation or liabilit y, whether actual or contingent, to provide compensation or be nefits to or for the benefit 5 of, any current or former Business Employee, or the spouses, beneficiaries or other dependents thereof