definiens: means each ( i ) asdefined in Section 3(3 ) of ERISA and ( ii ) other pension, retirement, deferred compensation, excess benefit, profit sharing, bonus, incentive, equity or equity - based, phantom equity, employment ( other than at - will employment offer letters on the Company ’s standard form and otherthan individual compensatory equity award agreements made pursuant to the Company ’s standard forms, in which case only representativestandard forms of such agreements shall be scheduled ), consulting, severance, change - of - control, retention, health, life, disability, groupinsurance, paid - time off, holiday, welfare and fringe benefit plan, program, agreement, contract, or arrangement ( whether written or unwritten, qualified or nonqualified, funded or unfunded and including any that have been frozen ), in any case, maintained, contributed to, or required tobe contributed to, by the Company or any of its Subsidiaries or Company ERISA Affiliates for the benefit of any current or former employee, director, officer or independent contractor of the Company or any of its Subsidiaries or under which the Company or any of its Subsidiarieshas any actual or contingent liability ( including, without limitation, as to the result of it being treated as a single employer under CodeSection 414 with any other person )