definiens: as defined in Section 3(3 ) of the Employee Retirement Income Security Act of 1974, asamended ( ) and any other plan, policy, program, practice, agreement, understanding or arrangement ( whetherwritten or, since the date that the Receiver was appointed by the Court, oral ) providing compensation or other benefits toany current or former director, officer, employee or consultant ( or to any dependent or beneficiary thereof of theCompany or any ERISA Affiliate ( as defined below ) ), which are now, or were within the past 6 years, maintained, sponsored or contributed to by the Company or any ERISA Affiliate, or under which the Company or any ERISAAffiliate has any obligation or liability, whether actual or contingent, including, without limitation, all incentive, bonus, deferred compensation, vacation, holiday, cafeteria, medical, disability, stock purchase, stock option, stock appreciation, phantom stock, restricted stock or other stock - based compensation plans, policies, programs, practices or arrangements(each a ) . For purposes of this Section 3.11, shall mean any entity ( whether ornot incorporated ) other than the Company that, together with the Company, is considered under common control andtreated as one employer under Section 414(b ), ( c ), ( m ) or ( o ) of the Code . None of the Company or, to the knowledge ofthe Company, any other person or entity, has any express or implied commitment, whether legally enforceable or not, tomodify, change or terminate any Company Benefit Plan, other than with respect to a modification, change or terminationrequired by ERISA or the Code