definiens: shall mean any benefit or compensation plan, policy, program or arrangement sponsored, contributed to or maintained by the Company or any of its Subsidiaries covering current or formeremployees of the Company and its Subsidiaries and current or former directors of the Company, whether or not written, including within the meaning of Section 3(3 ) of the Employee Retirement Income Security Act of 1974, as amended ( ), regardless of whether subject to 17ERISA, and any incentive and bonus, deferred compensation, stock purchase, employment, retirement, severance, restricted stock, stock option, stock appreciation rights or stock based plans, excluding any statutory plans . Each material Company Plan as of thedate of this Agreement is listed in Section 5.1(h)(i ) of the Company Disclosure Letter . With respect to each material Company Plan, theCompany has delivered or made available to Parent a true, correct and complete copy of ( to the extent applicable ): ( A ) all plandocuments, trust agreements, and insurance contracts and other funding vehicles ; ( B ) the most recent Annual Report ( Form 5500Series ) and accompanying schedule, if any ; ( C ) the current summary plan description and any material modifications thereto, if any ( ineach case, whether or not required to be furnished under ERISA ) ; ( D ) the most recent annual financial report, if any ; ( E ) the mostrecent actuarial report, if any ; and ( F ) the most recent determination letter from the Internal Revenue Service ( ), if any . Except asspecifically provided in the foregoing documents delivered or made available to Parent, there are no amendments to any Company Planthat has been adopted or approved nor has the Company or any of its subsidiaries undertaken to make any such amendments or toadopt or approve any new Company Plan