ERISA Affiliate

ERISA Affiliate. Any trade or business (whether or not incorporated) that is treated as a single employer together with the Borrower under section 414 of the Code.

ERISA Affiliate. Means any "person," within the meaning of Section 7701(a)(l) of the Code, that together with the Company is considered a single employer pursuant to Section 414(b), (c), (m) or (o) of the Code or Section 3(5) or 400l(b)(I) of ERISA.

ERISA Affiliate. With respect to Company or a Subsidiary, any member of any group of organizations described in Sections 414(b), (c), (m) or (o) of the Code or Section 4001(b) of ERISA of which Company or such Subsidiary is a member.

ERISA Affiliate. (a) any corporation included with any Borrower in a controlled group of corporations within the meaning of Section 414(b) of the Code, (b) any trade or business (whether or not incorporated) which is under common control with any Borrower within the meaning of Section 414(c) of the Code, (c) any member of an affiliated service group of which any Borrower is a member within the meaning of Section 414(m) of the Code, and (d) any other group including any Borrower that is treated as a single... employer within the meaning of Section 414(o) of the Code View More

ERISA Affiliate. Any trade or business, whether or not incorporated, that together with the Seller or any of its subsidiaries would be deemed a "single employer" within the meaning of Section 4001(b)(1) of ERISA