Controlled Group. The Employers and any and all other corporations, trades and/or businesses, the employees of which together with Employees of an Employer are required by section 414 of the Code to be treated as if they were employed by a single employer.
Appears in 3 contracts
Sources: Employee Savings Plan (Lincoln Electric Holdings Inc), Employee Savings Plan (Lincoln Electric Holdings Inc), Employee Savings Plan (Lincoln Electric Holdings Inc)
Controlled Group. The Employers and any and all other corporations, trades and/or businesses, the employees of which together with Employees of an Employer are required by section 414 of the Code to be treated as if they were employed by a single employer.. -3- NAI-1526973031v4
Appears in 1 contract
Sources: Employee Savings Plan (Lincoln Electric Holdings Inc)