Component Member definition
Component Member means (a) the Company; (b) any corporation which is a member of a controlled group of corporations (within the meaning of Section 1563(a) of the Code, determined without regard to Section 1563(a)(4) and (e)(3)(C)), provided such group includes the Company; (c) any trade or business (whether or not incorporated) which is controlled by or under common control with the Company; or (d) a member of an affiliated service group of which the Company is a member according to Section 4l4(m) of the Code.