Current through September 30, 2024
Section 1471.905 - AffiliatePersons are affiliates of each other if, directly or indirectly, either one controls or has the power to control the other or a third person controls or has the power to control both. The ways we use to determine control include, but are not limited to-
(a) Interlocking management or ownership;(b) Identity of interests among family members;(c) Shared facilities and equipment;(d) Common use of employees; or(e) A business entity which has been organized following the exclusion of a person which has the same or similar management, ownership, or principal employees as the excluded person.