definiens: means each ( i ) as defined in Section 3(3 ) ofERISA and ( ii ) other pension, retirement, deferred compensation, excess benefit, profit sharing, bonus, incentive, equity or equity - based, phantom equity, employment, consulting, severance, change - of - control, retention, health, life, disability, groupinsurance, paid - time off, holiday, welfare and fringe benefit plan, program, contract, orarrangement ( whether written or unwritten, qualified or nonqualified, funded orunfunded and including any that have been frozen or terminated ), in any case, maintained, contributed to, or required to be contributed to, by Parent or any ParentERISA Affiliate for the benefit of any current or former employee, director, officer orindependent contractor of Parent or any of its Subsidiaries or under which Parent hasany actual or contingent liability ( including, without limitation, as to the result of itbeing treated as a single employer under Code Section 414 with any other person )