Controlled Group Member. Controlled group member means the Employer and each member of a controlled group of corporations (as defined in [section 414(b)] of the Code and as modified by [section 415(h)] of the Code), all commonly controlled trades or businesses (as defined in [section 414(c)] of the Code and as modified by [section 415(h)] of the Code), affiliated service groups (as defined in [section 414(m)] of the Code) of which the Employer is a part and other organizations required to be aggregated for this purpose under [section 414(o)] of the Code.

“Controlled Group” means all members of a controlled group of corporations and all trades or businesses (whether or not incorporated) under common control which, together with the Company, are treated as a single employer under Section 414 of the Code.

“Controlled Group” means all members of a controlled group of corporations and all trades or businesses (whether or not incorporated) under common control which, together with the Company or any of its Subsidiaries, are treated as a single employer under Section 414 of the Code.

“Controlled Group” shall mean, at any time, each Company and all members of a controlled group of corporations and all trades or businesses (whether or not incorporated) under common control and all other entities which, together with any Company, are treated as a single employer under Section 414 of the Code.

Controlled Group means all members of a controlled group of corporations, all members of a controlled group of trades or businesses (whether or not incorporated) under common control and all members of an affiliated service group which, together with Borrower or any of its Subsidiaries, are treated as a single employer under Section 414 of the Code or [Section 4001] of ERISA.

Controlled Group shall mean members of a controlled group of corporations, all members of a controlled group of trades or businesses (whether or not incorporated) under common control and all members of an affiliated service group which, together with any Loan Party or any of its Subsidiaries, are treated as a single employer under Section 414 of the Code or [Section 4001] of ERISA.

“Controlled Group” shall mean all members of a controlled group of corporations and all trades or businesses (whether or not incorporated) under common control which, together with any Loan Party, are treated as a single employer under Section 414 of the Code.

“Controlled Group” means all members of a controlled group of corporations and all trades or businesses (whether or not incorporated) under common control which, together with the Borrower, are treated as a single employer under [Section 414(b), (c), (m) or (o)])])])] of the Code.

"Controlled Group" means all members of any group of corporations and all members of a group of trades or businesses (whether or not incorporated) under common control which, together with any Borrower, are treated as a single employer under [Section 414(b), (c), (m) or (o)])])])] of the Code or [Section 4001(b)] of ERISA.

“Controlled Group” means all members of any group of corporations and all members of a group of trades or businesses (whether or not incorporated) under common control which, together with any Borrower, are treated as a single employer under [Section 414(b), (c), (m) or (o)])])])] of the Code or [Section 4001(b)] of ERISA.