definiens: means ( a ) any as defined in ERISA Section 3(3 ), including any ( i ) nonqualifieddeferred compensation or retirement plan or arrangement which is an Employee Pension Benefit Plan ( as defined inERISA Section 3(2 ) ), ( ii ) qualified defined contribution retirement plan or arrangement which is an Employee PensionBenefit Plan, ( iii ) qualified defined benefit retirement plan or arrangement which is an Employee Pension Benefit Plan(including any Multiemployer Plan ( as defined in ERISA Section 3(37 ) ) and ( iv ) Employee Welfare Benefit Plan ( asdefined in ERISA Section 3(1 ) ) or material fringe benefit plan or program, or ( b ) stock purchase, stock option, severance pay, employment, change - in - control, vacation pay, company awards, salary continuation, sick leave, excess benefit, bonus or other incentive compensation, employer - provided life insurance, or other employee benefitplan, contract, program, policy or other arrangement, whether or not subject to ERISA