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 4 contracts
Samples: Severance Agreement (KEMPER Corp), Severance Agreement (KEMPER Corp), Severance Agreement (KEMPER Corp)
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: 2014 Gravity Acquisition Stock Incentive Plan (AOL Inc.), Aol Inc. 2013 adap.tv Acquisition Stock Incentive Plan (AOL Inc.)
