ERISA Affiliates

ERISA Affiliates. Means members of the same controlled group of corporations or trades or businesses under common control within the meaning of Sections 414(b) or (c) of the Code or Sections 4001(a)(14) or (b) of ERISA or entities which are with respect to the funding liability and lien rules of Section 412 of the Code or Section 302 of ERISA treated as a single employer under Sections 414(m) or (o) of the Code.