Controlled Groups definition

Controlled Groups has the meaning set forth in Code Section 1563.
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Controlled Groups is defined in Section 3.16(A).
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Controlled Groups means such groups as are provided for in sections 414(b) and 414(c) of the Code, as modified by section 415 of the Code where applicable.
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Examples of Controlled Groups in a sentence

  • Detection of 224 candidate structured RNAs by comparative analysis of specific subsets of intergenic regions.

  • For more information, see Types of Controlled Groups earlier.•defined in section 1563(f)(4); or There is no need for consistency Line 4.

  • For more information, see Types of Controlled Groups, earlier.For a brother–sister controlled group, check box 1b whether that group is a brother–sister group for purposes of applying only the 50% test or for purposes of applying both the 80% and 50% tests.Line 2.

  • In addition, Notice 89–23 (1989– 1 CB 654) is likewise superseded as a result of these regulations, except to the extent described above under the heading ‘‘Treatment of Controlled Groups that Include Tax-Exempt Entities.’’ It is expected that the following guidance will not be superseded when these regulations are issued in final form: Rev.

  • The services sector is now Tunisia’s most dynamic sector in terms of value-added, with an average annual growth rate of 7 percent over the last 10 years.

  • The role of women was specifically defined as that of wife and mother.

  • In the case of any Consolidated or Combined State Income Tax Return originally filed after the Distribution Date, Controlled Co. shall be liable to Distributing Co. for the Controlled Group's positive Stand-Alone Tax Liability, if any, with respect to such Consolidated or Combined State Income Tax Return.

  • B.2. Controlled Groups Explained‌(1) Five or fewer persons holding a substantial ownership in two or more corporations is a controlled group.

  • The right side is true if Hans is the only person smoking but there are other people than Hans drinking.

  • The listing of family members helps Datapath Consultants determine attributed ownership which is used in determining Highly Compensated Employees.Other Ownership – Special coverage and eligibility rules apply to certain Controlled Groups of Companies.

Related to Controlled Groups

  • Controlled Group means all members of a controlled group of corporations and all trades or businesses (whether or not incorporated) under common control which, together with the Borrower, 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, (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, and (v) under corresponding or similar provisions of foreign laws or regulations.

  • Company ERISA Affiliate means all employers (whether or not incorporated) that would be treated together with the Company or any of its Subsidiaries as a “single employer” within the meaning of Section 414 of the Code.

  • CAISO Controlled Grid has the meaning set forth in the CAISO Tariff.

  • ERISA Affiliate means any trade or business (whether or not incorporated) that, together with the Borrower, is treated as a single employer under Section 414(b) or (c) of the Code or, solely for purposes of Section 302 of ERISA and Section 412 of the Code, is treated as a single employer under Section 414 of the Code.

  • ERISA Affiliates means, with respect to any entity, trade or business, any other entity, trade or business that is a member of a group described in Section 414(b), (c), (m) or (o) of the Code or Section 4001(b)(1) of ERISA that includes the first entity, trade or business, or that is a member of the same “controlled group” as the first entity, trade or business pursuant to Section 4001(a)(14) of ERISA.

  • ERISA Group means the Borrower, any Subsidiary and all members of a controlled group of corporations and all trades or businesses (whether or not incorporated) under common control which, together with the Borrower or any Subsidiary, are treated as a single employer under Section 414 of the Internal Revenue Code.

  • IESO-Controlled Grid means the transmission systems with respect to which, pursuant to agreements, the IESO has authority to direct operation;

  • Parent ERISA Affiliate means any corporation or trade or business (whether or not incorporated) which is (or at any relevant time was) treated with Parent or any of its Subsidiaries as a single employer within the meaning of Section 414 of the Code.

  • Controlled Entities means those entities (including special purpose entities) over which another party has the power to govern, directly or indirectly, decision making in relation to financial and operating policies, so as to require that entity to conform with such controlling party’s objectives;

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

  • ERISA Affiliate Plan means each Employee Benefit Plan sponsored or maintained or required to be sponsored or maintained at any time by any ERISA Affiliate, or to which such ERISA Affiliate makes or has made, or has or has had an obligation to make, contributions at any time, or with respect to which such ERISA Affiliate has any liability or obligation.

  • Controlled Entity means (i) any of the Subsidiaries of the Company and any of their or the Company’s respective Controlled Affiliates and (ii) if the Company has a parent company, such parent company and its Controlled Affiliates. As used in this definition, “Control” means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a Person, whether through the ownership of voting securities, by contract or otherwise.

  • 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 Company means a company having not more than fifty members and controlled, in the manner described by section 139, by not more than five persons;

  • Multiemployer Pension Plan means a multiemployer plan, as defined in Section 4001(a)(3) of ERISA, to which Borrower or any member of the Controlled Group may have any liability.

  • Section 385 Controlled Partnership has the meaning set forth in Treasury Regulation Section 1.385-1(c)(1) for a “controlled partnership”.

  • Multiemployer Plan means a multiemployer plan as defined in Section 4001(a)(3) of ERISA.

  • ERISA means the Employee Retirement Income Security Act of 1974, as amended.

  • ERISA Plan means any employee pension benefit plan subject to Title IV of ERISA maintained by any ERISA Affiliate with respect to which any Restricted Person has a fixed or contingent liability.

  • Multiemployer Plans means “multiemployer plans” as defined by Section 3(37) of ERISA.

  • Multi-employer Plan means a Plan that is a Multi-employer plan as defined in Section 4001(a)(3) of ERISA.

  • Plan Affiliate means any other Person with whom the First Person constitutes or has constituted all or part of a controlled group, or which would be treated or have been treated with the First Person as under common control or whose employees would be or have been treated as employed by the First Person, under Section 414 of the Code or Section 4001(b) of ERISA and any regulations, administrative rulings and case law interpreting the foregoing.

  • Welfare Plan means a “welfare plan” as defined in Section 3(1) of ERISA.

  • ERISA Plans shall have the meaning set forth in Section 3.12(a).