Controlled Group Member definition

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 Member means each corporation or unincorporated trade or business that is or was a member of the Controlled Group, but only during such period as it is or was such a member.

Controlled Group Member means:

Examples of Controlled Group Member in a sentence

• Single-Person Covered Entity or Controlled Group Member InformationEnter the single-person covered entity, common parent of affiliated group, or designated entity information on the first line.

• Controlled Group Member means the City and each member of a controlled group of corporations (as defined in Code Section 414(b) and as modified by Code Section 415(h)), all commonly controlled trades or businesses (as defined in Code Section 414(c) and as modified by Code Section 415(h)), affiliated service groups (as defined in Code Section 414(m)) of which the City is a part and other organizations required to be aggregated for this purpose under Code Section 414(o).

• The annual benefit does not include any benefits attributable to employee contributions, rollover contributions or the assets transferred from a qualified plan that was not maintained by a Controlled Group Member.

• For purposes of the allocation limitations under Code section 415 set forth in this Article, (i) all Defined Benefit Plans ever maintained by a Controlled Group Member will be treated as one Defined Benefit Plan, and all Defined Contribution Plans ever maintained by a Controlled Group Member will be treated as one Defined Contribution Plan, and (ii) Controlled Group Members will be determined in accordance with the 50% control rule of Code section 415(h).

• Notwithstanding any other provision of this Plan, to the extent required by section 414 of the Code, service as an employee of any Controlled Group Member will be counted as Continuous Service in the same manner as if it was service with the Employer.

More Definitions of Controlled Group Member

Controlled Group Member has the meaning set forth in Section 3.16(ii).

Controlled Group Member means a corporation, trade or business that is a part of the same Controlled Group as Seller;

Controlled Group Member means Seller and each other person or entity required to be aggregated with Seller under Code Section 414(b), (c), (m) or (o); and

Controlled Group Member means any entity (whether or not incorporated) other than Seller and the Acquired Entities that, together with Seller and Acquired Entities, is considered under common control and treated as one employer under Section 414(b), (c), (m) or (o) of the Code.

Controlled Group Member means the Company and any affiliated or related corporation that is a member of a controlled group of corporations (within the meaning of Section 1563(a) of the Code) that includes the Company or any trade or business (whether or not incorporated) which is under the common control of the Company (within the meaning of Section 414(b), (c) or (m) of the Code).

Controlled Group Member means any trade or business (whether or not incorporated) which is, or was at any relevant time, aggregated with the Seller pursuant to Section 414(b), (c), (m) or (o) of the Code. Neither Seller nor any ERISA Affiliate has participated in or made contributions to any "multiemployer plan" as defined in Section 4001(a)(3) of ERISA. The term "ERISA Affiliate" means each trade or business (whether or not incorporated) which is, or was at any relevant time, treated as a single employer with Seller pursuant to Section 4001(b)(1)

Controlled Group Member means any employer that would be considered a single employer with the Company under Sections 414(b), (c), (m) or (o) of the Code.