Related employers means two or more legal entities within a controlled group of companies, as determined under 26 U.S.C. Section 414(B) and (C).

Related employers means a controlled group of corporations (as defined in Code Section 414(b)), trades or business (whether or not incorporated) which are under common control (as defined in Code Section 414(c)), or an affiliated service group (as defined in Code Sections 414(m) and (o)).

Related employers means persons having a relationship as described in section 267 of the Internal Revenue Code, 26 U.S.C. 267.

Examples of Related employers in a sentence

For purposes of determining Hours of Service, Employees of the Employer and of all Related Employers will be treated as employed by a single employer.
Related Employers You may exclude related employers from participating in the plan (option j).
In determining percentage ownership hereunder, Related Employers will be treated as separate Employers.
Employees covered by a collective bargaining agreement negotiated in good faith between the employee representatives and the Employer or a group of employers of which the Employer is a member if (i) 90% or more of all employees of the Employer and all Related Employers are covered by collective bargaining agreements, and (ii) this Plan covers only Employees who are not covered under a collective bargaining agreement.
Notwithstanding aggregation of the Employer and all Related Employers as required by Code Sections 414(b), (c) and (m), the percentage of ownership for purposes of this definition shall be determined separately for each entity that is an Employer or Related Employer.

More Definitions of Related employers

Related employers means persons having a relationship as described in section 267 of the Internal

Related employers means all employers who are members of a controlled group of corporations (as defined in Section 414(b) of the Code), commonly controlled trades or businesses (as defined in Section 414(c)) of the Code, or affiliated service groups (as defined in Section 414(m) of the Code) of which the Employer is a member, and any other entity required to be aggregated with the Employer pursuant to Section 414(o) of the Code and the Regulations thereunder.

Related employers meanspersons having a relationship as described in section 267 of the Internal Revenue Code, 26 U.S.C. 267:

Related employers means persons having a relationship

Related employers. A related group is a controlled group of corporations (as defined in Code ss.414(b)), trades or businesses (whether or not incorporated) which are under common control (as defined in Code ss.414(c)) or an affiliated service group (as defined in Code ss.414(m) or in Code ss.414(o)). If the Employer is a member of a related group, the term "Employer" includes the related group members for purposes of crediting Hours of Service, determining Years of Service and Breaks in Service under Articles II and V, applying the limitations on allocations in Part 2 of Article III, applying the top heavy rules and the minimum allocation requirements of Article III, the definitions of Employee, Highly Compensated Employee, Compensation and Leased Employee, and for any other purpose required by the applicable Code section or by a Plan provision. However, only an Employer described in Section 1.02 may contribute to the Plan and only an Employee employed by an Employer described in Section 1.02 is eligible to participate in this Plan. For Plan allocation purposes, "Compensation" does not include Compensation received from a related employer not participating in this Plan.

Related employers means all employers related to the Adopting Employer as: (i) a member of a controlled group of corporations; or (ii) a member of an affiliated service group. See Plan section 2.66.

Related employers means persons having a relationship as described in section 267 of