definiens: means each employeebenefit plan ( as defined in Section 3(3 ) of ERISA ) and each bonus, stock, stock option or other equity - basedcompensation arrangement or plan, incentive, deferred compensation, retirement or supplemental retirement, severance, employment, change - in - control, collective bargaining, profit sharing, pension, vacation, cafeteria, dependent care, medical care, employee assistance program, education or tuition assistance programs, eachinsurance and other similar fringe or employee benefit, and each other compensatory or benefit plan, program, policy, agreement or arrangement, in each case for the benefit of current or former employees, directors orconsultants ( or any dependent or beneficiary thereof ) of the Company or any Company Subsidiary or any of theirERISA Affiliates, or with respect to which the Company or any Company Subsidiary may have any obligation orliability ( whether actual or contingent ) . With respect to each Company Benefit Plan, the Company has madeavailable to Parent correct and complete copies of ( or, to the extent no such copy exists, a description of ), in eachcase, to the extent applicable, ( i ) all plan documents, summary plan descriptions, summaries of materialmodifications, and amendments related to such plans and any related trust agreement, annuity contract, insurancecontract or documentation of any other funding arrangement ; ( ii ) the most recent Form 5500 Annual Report ; ( iii ) themost recent audited financial statement and actuarial valuation ; ( iv ) all material filings and correspondence with anyGovernmental Entity ; ( v ) all material related agreements, insurance contracts and other agreements whichimplement each such Company Benefit Plan ; and ( vi ) results of non - discrimination testing for the two most recentyears, if applicable