definiens: within the meaning of Section 501(c)(9 ) of the Code, and other similar material benefit plans, programs, Contracts, arrangements or policies ( including a specific identification of those which contain change of control provisions or pendingchange of control provisions ), and any employment, executive compensation or severance agreements ( including a specificidentification of those which contain change of control provisions or pending change of control provisions ), formal orinformal, written or otherwise, as amended, modified or supplemented, for the benefit of, or relating to, any foreign ordomestic former or current employee, officer, director, independent contractor or consultant ( or any of their beneficiaries ) ofany Acquired Corporation or any other Entity ( whether or not incorporated ) which is a member of a controlled group whichincludes any of the Acquired Corporations or which is under common control with any of the Acquired Corporations withinthe meaning of Sections 414(b ), ( c ), ( m ) or ( o ) of the Code or Section 4001(a)(14 ) or ( b ) of ERISA, as well as each plan, program, Contract, arrangement or policy with respect to which any of the Acquired Corporations would reasonably beexpected to have liability, with specific disclosure of any plan that has ever involved, or would reasonably be expected toinvolve, such liability under Title IV of ERISA or Section 412 of the Code ( collectively, the )