Affiliate. A corporation or other entity that, directly or through one or more intermediaries, controls, is controlled by or is under common control with, the Company. For purposes of an Incentive Stock Option, “Affiliate,” refers to a “parent corporation” or “subsidiary corporation” within the meaning of Treasury Regulations under Section 424 of the Code.

Affiliate. AAffiliate, as it relates to any limitations or requirements with respect to Incentive Stock Options, means any “subsidiary” or “parent” corporation or other(as such terms are defined in Code Section 424) of the Company. Affiliate otherwise means any entity that, directly or through one or more intermediaries, controls,that is part of a controlled bygroup of corporations or is under common control with,with the Company. For purposes of an Incentive Stock Option, “Affiliate,” refers to a “parent corporation” or “subsidiary corporation”Company within the meaning of Treasury RegulationsCode Sections 1563(a), 414(b) or 414(c), except that, in making any such determination, 50 percent shall be substituted for 80 percent under Section 424 ofsuch Code Sections and the Code.related regulations.