Common use of Controlled Group Clause in Contracts

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.

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 414 414(m) and (mo), 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.

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 (m414(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 Companythe company, service with any entity which is a member of a Controlled Group or an Affiliated Service Group in which the Company is included shall be considered service with the Company. In determining service for purposes of benefit accrual for any Employee or former Employee of the 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 the Company is included shall be taken into account.