definiens: means any benefit arrangement, obligation, custom or practice, whether or notlegally enforceable, to provide benefits, other than salary or under a Benefit Plan, as compensation for servicesrendered, including employment or consulting agreements, severance agreements or pay policies, stay or retentionbonuses or compensation, executive or incentive compensation programs or arrangements, incentive programs orarrangements, sick leave, vacation pay, plant closing benefits, patent award programs, salary continuation fordisability, consulting, or other compensation arrangements, workers ’ compensation, retirement, deferredcompensation, bonus, stock option or purchase plans or programs, hospitalization, medical or disability insurance, lifeinsurance, tuition reimbursement or scholarship programs, employee discount programs, meals, travel, or vehicleallowances, any plans subject to Section 125 of the Code and any plans providing benefits or payments in the eventof a change of control, change in ownership or effective control, or sale of a substantial portion ( including all orsubstantially all ) of the assets of any business or portion thereof