Controlled Group. All trades or businesses (whether or not incorporated) under common control that, together with the Borrower, are treated as a single employer under Section 414(b) or 414(c) of the Code or Section 4001 of ERISA.
Controlled Group. (i) Abbott and any corporation, partnership and proprietorship under common control (as defined under the aggregation rules of subsections 414 (b), (c), or (m) of the Code) with Abbott; and
(ii) during the period of the TAP Pharmaceutical Products Inc. (“TAP”) joint venture between Takeda Pharmaceutical Company Limited and Abbott ending April 30, 2008, TAP and any corporation, partnership and proprietorship under common control (as defined above) with TAP.
Controlled Group. AbbVie and any corporation, partnership and proprietorship under common control (as defined under the aggregation rules of Code Section 414 (b), (c), or (m)) with AbbVie.
Controlled Group. The term "Controlled Group" shall have the meaning set forth in Section 3.12(g).
Controlled Group. Controlled Group" means a "controlled group" within the meaning of Section 4001(b) of ERISA.
Controlled Group. Controlled Group" means all businesses that would be treated as a single employer under Section 4001(b) of ERISA.
Controlled Group. For purposes of this Agreement, "Controlled Group" shall mean the Company and all of the Company's Subsidiaries.
Controlled Group. For purposes of this Agreement, “Controlled Group” shall mean a group including any corporation or other business entity that from time to time is, along with the Company, a member of a controlled group of businesses, as defined in sections 414(b) and 414(c) of the Code, provided that the language “at least 50 percent” shall be used instead of “at least 80 percent” each place it appears in such test. A corporation or other business entity ceases to be a member of the Controlled Group when a sale or other disposition causes it to fall outside the definition of the term Controlled Group.
Controlled Group. All members of a controlled group of corporations, all trades or businesses (whether or not incorporated) under common control and all other organizations or entities that, together with any one (or more) of the Borrowers, are treated as a single employer under Section 414(b), (c), (m) or (o) of the Code or Section 400l of ERISA.
Controlled Group. For purposes of interpreting and administering Plan provisions required for tax qualification under Internal Revenue Code Section 401, including Plan provisions relating to participation, vesting, benefit accrual, and limitations on benefits and contributions, all employees of all entities which are members of a Controlled Group of entities, as defined in Internal Revenue Code Section 414(b) and (c), and/or which are members of an Affiliated Service Group as defined in Internal Revenue Code Section 414 (m), shall be treated as if employed by a single employer. For purposes of determining years of Service for eligibility and vesting purposes for any Employee or former Employee of Company, service with any entity which is a member of a Controlled Group or an Affiliated Service Group in which Company is included shall be considered service with Company. In determining service for purposes of benefit accrual for any Employee or former Employee of Company, service during any Plan Year in which an Employee was a Participant in a Plan maintained by a member of a Controlled Group or an Affiliated Service Group in which Company is included shall be taken into account.
