definiens: ( as such term is defined in Section 3(2 ) of ERISA ), ( as such term is defined in Sect ion 3(1 ) of ERISA ), retirement, savings, thrift, deferred compe nsation, severance, stock ownership, stock purchase, stock option, performance, bonus, incentive, retention, v acation or holiday pay, hospitalization or other me dical, disability, life or other insurance, employment, co nsulting, change in control, retiree or other compe nsation or benefit plan, policy, trust, agreement, understandi ng or arrangement of any kind ( whether oral or writ ten ) that provides benefits to employees or former employees or service providers of the Business, and to which Seller or any of its Affiliates, with respect to the Business, is a party or by which it is bound or pursuant to which it would be required to make any payment at any time ( each, a ) . Schedule 5.14(A ) lists each Seller Plan and separately identifies each Seller Plan that is main tained by an Acquired Subsidiary or maintained outs ide of the United States with respect to Business Employees or for Business Employees who are located primarily o utside of the United States ( each, an ) ( including whether each such Assumed Benefit Pla n that provides retirement or pension benefits provid es such benefits on defined contribution or defined benefit basis ) . Except for the two individuals to be transf erred out of the Acquired Subsidiaries prior to Clo sing as identified on Schedule 8.4(A ), the Assumed Benefit Plans only provide benefits to Business Employees