Hilton Controlled Group

Hilton Controlled Group. As of any date of determination prior to the Distribution Date, any trade or business (whether or not incorporated) which is considered a member of a controlled group of organizations within the meaning of Section 414(b), (c), (m), or (o) of the Code that includes HLT or is considered a single employer under 'common control' with HLT under Section 4001(b)(1) of ERISA