SHO Affiliate

Example Definitions of "SHO Affiliate"
SHO Affiliate. Any person with whom SHO is considered to be a single employer under Section 414 (b) of the Internal Revenue Code (the "Code") and all persons with whom SHO would be considered a single employer under Code Section 414 (c), substituting "50%" for the "80%" standard that would otherwise apply.
SHO Affiliate. Any person with whom SHO is considered to be a single employer under Code Section 414 (b) of the Internal Revenue Code (the "Code") and all persons with whom SHO would be considered a single employer under Code Section 414 (c), substituting "50%" for the "80%" standard that would otherwise apply.
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