definiens: shall mean any ( within the meaning of Section 3(3 ) ofERISA ), employment agreement, offer letter and all salary, bonus, vacation, deferred compensation, incentivecompensation, stock purchase, stock option, equity incentive, severance pay, termination pay, change in control, retention, death and disability benefits, hospitalization, medical, life or other insurance, flexible benefits, fringe benefit, vacation, supplemental income, collective bargaining, employee loan, supplemental unemployment benefits, profit - sharing, pension or retirement and all other employee benefit plans, policies, programs, agreements or arrangements, whether or not subject to ERISA ( including any funding mechanism therefor now in effect or required in the future),whether formal or informal, oral or written, legally binding or not ( i ) which are sponsored, maintained, contributed to orrequired to be sponsored, maintained, or contributed to by the Acquired Corporations or any of their ERISA Affiliatesor ( ii ) under which the Acquired Corporations have had or have any present or future liability, and including any planprogram, policy, practice or contract that is sponsored by a professional employer organization or co - organization(each a ) under which an Employee may be eligible to receive benefits in connection with the Company’sengagement of a PEO ( each, a ) . Each Company Employee Plan that is not a PEOCompany Employee Plan is referred to in this Agreement as a