In applying Treas. Reg. section 1.414(c)-2 for purposes of determining trades or businesses (whether or not incorporated) that are under common control for purposes of Code section 414(c), “at least 50 percent” is used instead of “at least 80 percent” each place it appears in Treas. Reg. section 1.414(c)-2.
Appears in 2 contracts
Samples: General Release Agreement (KEMPER Corp), Confidential (Unitrin Inc)
In applying Treas. Reg. section § 1.414(c)-2 for purposes of determining trades or businesses (whether or not incorporated) that are under common control with the Company for purposes of Code section Section 414(c)) of the Code, the language “at least 50 percent” is to be used instead of “at least 80 percent” each place it appears in Treas. Reg. section § 1.414(c)-2.; and
Appears in 2 contracts
Samples: Acquisition Stock Incentive Plan (AOL Inc.), Restricted Share Agreement (AOL Inc.)
In applying Treas. Reg. section 1.414(c)-2 for purposes of determining trades or businesses (whether or not incorporated) that are under common control for purposes of Code section 414(c), “at least 50 percent” is used instead of “at least 80 percent” each place it appears in Treas. Reg. Exhibit 10.17 section 1.414(c)-2.
Appears in 1 contract
Samples: KEMPER Corp
