Commonly controlled group definition

Commonly controlled group means a parent corporation and any one or more corporations or chains of corporations connected through stock ownership or constructive ownership with the parent if:
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Commonly controlled group means a parent corporation and any one or more corporations or
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Commonly controlled group means each Seller and all members of the controlled group of organizations and all trades or businesses under common control which, together with each Seller, are treated as a single employer under Sections 414(b), (c), (m) or (o) of the Code.
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More Definitions of Commonly controlled group

Commonly controlled group means any of the following:
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Commonly controlled group means any of the following, but does not include an insurer that is exempt from taxation under s. 71.45 (1):
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Related to Commonly controlled group

  • Commonly Controlled Entity an entity, whether or not incorporated, that is under common control with the Borrower within the meaning of Section 4001 of ERISA or is part of a group that includes the Borrower and that is treated as a single employer under Section 414 of the Code.

  • Controlled Group means all members of a controlled group of corporations or other business entities and all trades or businesses (whether or not incorporated) under common control which, together with the Borrower or any of its Subsidiaries, are treated as a single employer under Section 414 of the Code.

  • Controlled Group Member means each trade or business (whether or not incorporated) which together with any Loan Party is treated as a single employer under Sections 4001(a)(14) or 4001(b)(1) of ERISA or Sections 414(b), (c), (m) or (o) of the Code.

  • Controlled Group Liability means any and all liabilities (i) under Title IV of ERISA, (ii) under Section 302 of ERISA, (iii) under Sections 412 and 4971 of the Code, and (iv) as a result of a failure to comply with the continuation coverage requirements of Section 601 et seq. of ERISA and section 4980B of the Code.

  • Controlled group of corporations has the meaning set forth in Code Section 1563.