definiens: shall mean any ( as defined in Section 3(3 ) of ERISA ) and any other employee benefit plans, programs or a rrangements, including each severance pay, bonus, d eferred compensation, incentive compensation, stock purchas e, stock option or other equity - based compensation, death benefit, group insurance, hospitalization or other medical, dental, health, life ( including all indivi dual life insurance policies as to which Seller or Seller Par ent is the owner, beneficiary or both ), disability or other 5 insurance, IRC Section 125 or benefit plan, pension, savings, profit - sharing or retirement plan, program or arrangement : ( i ) under which curre nt or former employees, officers or independent con tractors are entitled to participate by reason of their empl oyment or service with Seller, Seller Parent or the ir respective ERISA Affiliates or any of their dependents or bene ficiaries, whether or not any of the foregoing is f unded, insured or self - funded, written or otherwise or wit h respect to which Seller, Seller Parent or their r espective ERISA Affiliates are or were a party or a sponsor o r a fiduciary thereof or by which Seller, Seller Pa rent or their respective ERISA Affiliates are bound ; or ( ii ) with respect to which Seller, Seller Parent or their re spective ERISA Affiliates may have any direct or indirect, a ctual or contingent Liability ( including any of the foregoing that have been terminated previously )