Affiliate. An “Affiliate” is the Company and all persons, with whom the Company would be considered a single employer under Code section 414(b) or 414(c).

“Affiliate” means any other entity which would be treated as a single employer with the Company under [Section 414(b) or (c)])] of the Code.

“Affiliate” means any business entity with whom the Employer would be considered a single employer under Section 414(b) and 414(c) of the Code. Such term shall be interpreted in a manner consistent with the definition of “service recipient” contained in Code Section 409A.

Affiliate –The Company and any other corporation, trade or business that, together with the Company, is treated as a single employer with the Company pursuant to Code Section 414(b), [(c), (m), or (o)])], except that with respect to Section 3.8, “pursuant to Code Section 414(b), [(c), (m), or (o)])], as modified by Code Section 415(h)” shall be substituted for the preceding reference to “pursuant to Code Section 414(b), [(c), (m), or (o)])].