Employer. For purposes of this Section 3.05, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b) of the Code as modified by Section 415(h)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h)) or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o) of the Code.
Appears in 16 contracts
Samples: Participation Agreement (Miami Computer Supply Corp), Qualified Retirement Plan (Teardrop Golf Co), Qualified Retirement Plan and Trust Defined (Alaska Pacific Bancshares Inc)
Employer. For purposes of this Section 3.05Article 7, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section §414(b) of the Code as modified by Section §415(h)), all commonly controlled trades or businesses (as defined in Section §414(c) of the Code as modified by Section §415(h)) or affiliated service groups (as defined in Section §414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section §414(o) of the Code.
Appears in 2 contracts
Samples: Plan and Trust Agreement (Mercantile Bancorp, Inc.), Prudential Retirement Services (National Penn Bancshares Inc)
Employer. For purposes of this Section 3.05article, Employer shall mean the Affiliated Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b) of the Code Code, as modified by Section 415(h)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h)) ), or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o) of the Code.
Appears in 2 contracts
Samples: Plan and Trust Agreement, Plan and Trust Agreement (Environmental Power Corp)
Employer. For purposes of this Section 3.05305, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b) of the Code as modified by Section 415(h)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h)) or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o414(0) of the Code.
Appears in 1 contract
Samples: Qualified Retirement Plan and Trust (Connecticut Water Service Inc / Ct)
Employer. For purposes of this Section 3.05, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b) of the Code as modified by Section 415(h415qi)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h415Qi)) or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, . and any other entity required rejrn red to be aggregated with the Employer pursuant to regulations under Section 414(o) of the Code.
Appears in 1 contract
Samples: Weststar Financial Services Corp
Employer. For purposes of this Section 3.055.02, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section §414(b) of the Code Code, as modified by Section §415(h)), all commonly controlled trades or businesses (as defined in Section §414(c) of the Code, as modified by Section §415(h)) or affiliated service groups (as defined in Section §414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section §414(o) of the Code.
Appears in 1 contract
Samples: www.placer.ca.gov
Employer. For purposes of this Section 3.05, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b4 14(b) of the Code as modified by Section 415(h)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h4 15(b)) or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o) of the Code.
Appears in 1 contract
Samples: Antigenics Inc /De/
Employer. For purposes of this Section 3.05article, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations ([as defined in Section 414(b) of the Code as modified by Section 415(h))], all commonly controlled trades or businesses ([as defined in Section 414(c) as modified by Section 415(h)) ] or affiliated service groups ([as defined in Section 414(m415(m)) ] of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o) of the Code.
Appears in 1 contract
Samples: Trimedyne Inc
Employer. For purposes of this Section 3.05article, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations ([as defined in Section 414(b414 (b) of the Code as modified by Section 415(h415 (h))], all commonly controlled trades or businesses ([as defined in Section 414(c414 (c) as modified by Section 415(h415 (h)) ] or affiliated service groups ([as defined in Section 414(m414 (m)) ] of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o414 (o) of the Code.
Appears in 1 contract
Samples: PCB Holding Co
Employer. For purposes of this Section 3.05Article 7, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section ?414(b) of the Code as modified by Section ?415(h)), all commonly controlled trades or businesses (as defined in Section ?414(c) of the Code as modified by Section ?415(h)) or affiliated service groups (as defined in Section ?414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section ?414(o) of the Code.
Appears in 1 contract
Samples: Capital Corp of the West