definiens: within the meaning ofSection 3(3 ) of the Employee Retirement Income Security Act of 1974, as amended ( ) or has ever adopted any other plan, program, policy, practice, contract, agreement or other arrangement providing for compensation, severance, termination pay, deferredcompensation, performance awards, stock or stock - related options or awards, pension, retirement benefits, profit - sharing, savings, disability benefits, medical insurance, dental insurance, health insurance, life insurance, death benefit, other insurance, welfarebenefits, fringe benefits or other employee benefits or remuneration of any kind, whether written, unwritten or otherwise, funded orunfunded, which is or has been maintained, contributed to, or required to be contributed to, by Target, any of its subsidiaries or anyERISA Affiliate for the benefit of any current or former employee, director or consultant ( whether domestic or international)(collectively, the ) . Neither Target nor any of its subsidiaries has made any plan or commitment to establishany new Target Employee Plan