Commonly Controlled Entity
Commonly Controlled Entity. An entity, whether or not incorporated, which is under common control with the Guarantor within the meaning of Section 4001 of ERISA or is part of a group which includes the Guarantor and which is treated as a single employer under Section 414 of the Code.
Commonly Controlled Entity. Of a Person shall mean a Person, whether or not incorporated, which is under common control with such Person within the meaning of Section 411(c) of the Internal Revenue Code.
All Definitions
Found in
DIEDRICH COFFEE INC contract