Aggregation of Employers. To the extent required under [Section 409A] of the Code, if the Bank is a member of a controlled group of corporations or a group of trades or business under common control (as described in [Section 414(b)] or # of the Code), all members of the group shall be treated as a single employer for purposes of whether there has occurred a Separation from Service and for any other purposes under the Plan as [Section 409A] of the Code shall require.

16.19Aggregation of Employers. If the Company is a member of a controlled group of corporations or a group of trades or business under common control (as described in Code Section 414(b) or (c), but substituting a fifty percent (50%) ownership level for the eighty percent (80%) level set forth in those Code Sections), all members of the group shall be treated as a single Company for purposes of whether there has occurred a Termination of Employment and for any other purposes under the Plan as [Section 409A] shall require.