“Commonly Controlled Entity”: an entity, whether or not incorporated, which is under common control with the Company within the meaning of [Section 4001(a)(14)] of ERISA or is part of a group that includes the Company and that is treated as a single employer under [Section 414(b) or (c)])] of the Code.

“Commonly Controlled Entity”: an entity, whether or not incorporated, which is under common control with Holdings within the meaning of [Section 4001] of ERISA or is part of a group which includes Holdings and which is treated as a single employer under [Section 414(b) or (c)])] of the Code or, solely for purposes of [Section 302] of ERISA and Section 412 of the Code, is treated as a single employer under [Sections 414(m) and (o)])] of the Code.

“Commonly Controlled Entity” shall mean an entity, whether or not incorporated, which is under common control with the Parent within the meaning of [Section 4001(b)(1)] of ERISA or is part of a group which includes the Parent and which is treated as a single employer under Section 414(b) or 414(c) of the Code or, solely for purposes of Section 430 of the Code to the extent required by such Section, Section 414(m) or 414(o) of the Code.

“Commonly Controlled Entity” means an entity, whether or not incorporated, that is under common control with the Parent within the meaning of [Section 4001] of ERISA.

“Commonly Controlled Entity”: an entity, whether or not incorporated, that is under common control with the Borrower within the meaning of [Section 4001] of ERISA or is part of a group that includes the Borrower and that is treated as a single employer under [Section 414(b), (c), (m) or (o)])])])] of the Code.

“Commonly Controlled Entity”: an entity, whether or not incorporated, that is under common control with the Borrower within the meaning of [Section 4001] of ERISA or is part of a group that includes the Borrower and that is treated as a single employer under [Section 414(b) or (c)])] of the Code or, solely for purposes of any Plan subject to [Section 412 or 430]0] of the Code, [Section 414(b), (c), (m) or (o)])])])] of the Code.

“Commonly Controlled Entity”: an entity, whether or not incorporated, that is under common control with the Borrower within the meaning of [Section 4001] of ERISA or is part of a group that includes the Borrower and that is treated as a single employer under Section 414 of the Code.

“Commonly Controlled Entity”: an entity, whether or not incorporated, which is under common control with Ultimate Parent within the meaning of [Section 4001] of ERISA or is part of a group which includes Ultimate Parent and which is treated as a single employer under Section 414 of the Code.

“Commonly Controlled Entity” means an entity, whether or not incorporated, which is under common control with the Borrower within the meaning of [Section 4001] of ERISA or is a part of a group which includes the Borrower and which is treated as a single employer under Section 414 of the Code.

“Commonly Controlled Entity”: an entity, whether or not incorporated, that is under common control with the Parent Borrower within the meaning of [Section 4001] of ERISA or is part of a group that includes the Parent Borrower and that is treated as a single employer under Section 414 of the Code.