means any pension, lump sum, gratuity or other like benefit—
( a ) given or to be given on retirement or on death or in anticipation of retirement or, in connection with past service, after retirement or death, or
( b ) to be given on or in anticipation of or in connection with any change in the nature of the service of the employee in question,
but does not include any benefit which is to be afforded solely by reason of the death or disability of a person resulting from an accident arising out of or in the course of his or her office or employment and for no other reason