Related employers definition
Related employers means persons having a relationship as described in section 267 of the Internal Revenue Code, 26 U.S.C. 267.
Related employers means two or more legal entities within a controlled group of companies, as determined under 26 U.S.C. Section 414(B) and (C).
Related employers means persons having a relationship as described in section 267 of the Internal
Examples of Related employers in a sentence
Related employers shall be determined under Code Section 414(b), (c), (m) and (n) to include members of a controlled group of corporations, trades or businesses under common control, members of an affiliated service group, and entities related through the leasing of employees.
More Definitions of Related employers
Related employers means a controlled group of corporations (as defined in Code Section 414(b)), trades or business (whether or not incorporated) which are under common control (as defined in Code Section 414(c)), or an affiliated service group (as defined in Code Sections 414(m) and (o)).
Related employers means all employers who are members of a controlled group of corporations (as defined in Code Section 414(b)), commonly controlled trades or businesses (as defined in Code Section 414(c)), or affiliated service groups (as defined in Code Section 414(m)) or other group as determined pursuant to Code Section 414(o), of which the Employer is a member.
Related employers means persons having a relationship
Related employers means a controlled group of corporations (as defined in Code Section 414(b)), trades or business (whether or not incorporated) which are under
Related employers. A related group is a controlled group of corporations (as defined in Code ss.414(b)), trades or businesses (whether or not incorporated) which are under common control (as defined in Code ss.414(c)) or an affiliated service group (as defined in Code ss.414(m) or in Code ss.414(o)). If the Employer is a member of a related group, the term "Employer" includes the related group members for purposes of crediting Hours of Service, determining Years of Service and Breaks in Service under Articles II and V, applying the limitations on allocations in Part 2 of Article III, applying the top heavy rules and the minimum allocation requirements of Article III, the definitions of Employee, Highly Compensated Employee, Compensation and Leased Employee, and for any other purpose required by the applicable Code section or by a Plan provision. However, only an Employer described in Section 1.02 may contribute to the Plan and only an Employee employed by an Employer described in Section 1.02 is eligible to participate in this Plan. For Plan allocation purposes, "Compensation" does not include Compensation received from a related employer not participating in this Plan.
Related employers means persons having a relationship as described in section 267 of
Related employers means all employers who are members of a controlled group of corporations (as defined in Section 414(b) of the Code), commonly controlled trades or businesses (as defined in Section 414(c)) of the Code, or affiliated service groups (as defined in Section 414(m) of the Code) of which the Employer is a member, and any other entity required to be aggregated with the Employer pursuant to Section 414(o) of the Code and the Regulations thereunder.