409A Affiliate

Example Definitions of "409A Affiliate"
409A Affiliate. The term "409A Affiliate" means each entity that is required to be included in the Employer's controlled group of corporations within the meaning of Section 414(b) of the Code, or that is under common control with the Employer within the meaning of Section 414(c) of the Code; provided, however, that the phrase "at least 50 percent" shall be used in place of the phrase "at least 80 percent" each place it appears therein or in the regulations thereunder.
409A Affiliate. The term "409A Affiliate" '409A Affiliate' means each entity that is required to be included in the Employer's Company's controlled group of corporations within the meaning of Section 414(b) of the Code, or that is under common control with the Employer Company within the meaning of Section 414(c) of the Code; provided, however, that the phrase "at 'at least 50 percent" percent' shall be used in place of the phrase "at 'at least 80 percent" percent' each place it appears therein or in the... regulations thereunder. View More
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409A Affiliate. Each entity that is required to be included in the Company's controlled group of corporations within the meaning of Code Section 414(b), or that is under common control with the Company within the meaning of Code Section 414(c); provided, however, that the phrase "at least 50 percent" shall be used in place of the phrase "at least 80 percent" each place it appears therein or in the regulations thereunder.
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