definiens: ( as defined in Section 3(2 ) of the Employee Retirement IncomeSecurity Act of 1974, as amended ( ) ), ( B ) ( as defined in Section 3(1 ) of ERISA ), ( C ) post - retirement or employment health or medical plan, program, policy or arrangement, ( D ) bonus, incentive or deferred compensation or equity or equity - basedcompensation plan, program, policy or arrangement, ( E ) severance, change in control, retention or termination plan, program, policy or arrangement or ( F ) other compensation or benefit plan, program, policy or arrangement, in eachcase, sponsored, maintained, contributed to or required to be maintained or contributed to by the Company, any ofits Subsidiaries or any other Person or entity that, together with the Company, is treated as a single employer underSection 414 of the Code ( each, a ) for the benefit of any current or former director, officer, independent contractor who is a natural person, or employee of the Company or any of its Subsidiaries(each, a ) or in respect of which the Company or any of its Subsidiaries otherwise has anyliability ( each, and for purposes of this definition, without regard to materiality, a )