definiens: ( within the meaning of section 3(3 ) of ERISA ), ( within the meaning of ERISAsection 3(37 ) ), and all material stock purchase, form of stock option awards, equity or equity - based compensationplans, severance, employment, change - in - control, fringe benefit, bonus, incentive, deferred compensation and allother employee benefit plans, agreements, programs, policies or other arrangements, whether or not subject to ERISA(including any funding mechanism therefor now in effect or required in the future as a result of the transactionscontemplated by this Agreement or otherwise ), whether formal or informal, written, legally binding or not, maintained orcontributed to by Beta or its Subsidiaries or with respect to which Beta or its Subsidiaries has any present or futureliability . All such plans, agreements, programs, policies and arrangements shall be collectively referred to as the With respect to each Beta Plan, Beta has furnished or made available to Omega a current, accurate andcomplete copy thereof and, to the extent applicable : ( i ) any related trust agreement or other funding instrument, ( ii ) themost recent determination letter of the IRS, if applicable, ( iii ) any summary plan description and other equivalentwritten communications by Beta or its Subsidiaries to their employees concerning the extent of the benefits providedunder a Beta Plan and ( iv ) if applicable, for the two most recent years ( A ) the Form 5500 and attached schedules,(B ) audited financial statements and ( C ) actuarial valuation reports