definiens: means each as defined in Section 3(3 ) of ERISA ( whether or not subject thereto ), and each other stock bonus, stock purchase, 3 stock option, restricted stock, stock appreciation right or other equity or equity -based, deferred -compensation, employment, consulting, retirement, post -employment benefit, savings, profit -sharing, medical, dental, vision, prescription drug, disability in surance, death, life and accidental death and dismemberment insurance, employee assistance, welfare -benefit, bonus, incentive, commission, change in control, retention, severance, separation, termination, vacation, sick, paid time off, fringe benefit, perq uisite or other benefit or compensation plan, policy, program, contract, arrangement or agreement, in each case whether written or unwritten, that is sponsored, maintained or contributed to, or required to be contributed to, by the Acquired Companies in re spect of any current or former employee, officer, director, or consultant of any of the Acquired Companies or with respect to which any Acquired Company has any liability