Definitions .—

For purposes of this subparagraph, the term—

(I)#

“controlled group of corporations” has the meaning given such term by section 1563(a), except that “50 percent” shall be substituted for “80 percent” each place it appears,

(II)#

“employer corporation” means a corporation which is an employer maintaining the plan, and

(III)#

“parent corporation” has the meaning given such term by section 424(e).

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Definitions .—

Official source

For purposes of this subparagraph, the term—

(I)#

“controlled group of corporations” has the meaning given such term by section 1563(a), except that “50 percent” shall be substituted for “80 percent” each place it appears,

(II)#

“employer corporation” means a corporation which is an employer maintaining the plan, and

(III)#

“parent corporation” has the meaning given such term by section 424(e).