definiens: means each pension, welfare, retire ment, disability, salary continuation, compensation, profit - sharing, deferred compensation, incentive, performance award, equity, phantom equ ity, individual employment, consulting, health, medical, dental, hospitalization, life insurance, bonus, co mmission, excess benefit, relocation, change in control, rete ntion, mass layoff benefits, plant closing benefits, severance, termination, post - retirement compensation or benefi t, vacation, paid time off, tuition assistance, sch olarship, fringe - benefit, 3 tax equalization or other benefit plan, agreement, policy, program, trust, fund or arrangement, in eac h case whether or not reduced to writing and whether funde d or unfunded, including each within the meaning of Section 3(3 ) of ERISA, which the Seller or any of its Affiliates or ERISA Affili ates maintained, sponsored, contributed to, or was requi red to be contributed to or has or may have any Lia bility ( i ) on behalf of for the benefit of any Business Em ployee or any spouse or dependent of such individua l or ( ii ) with respect to which Buyer or any of its Affi liates would reasonably be expected to have any Lia bility as a result of the transactions contemplated by this Agr eement