related persons

(A)The term “related persons” has the same meaning as when used in section 144(a)(3). (B)The rules of subsections (b), (c), (m), and (o) shall apply. (o)The Secretary shall prescribe such regulations (which may provide rules in addition to the rules contained in subsections (m) and (n)) as may be necessary to prevent the avoidance of any employee benefit requirement listed in subsection (m)(4) or (n)(3) or any requirement underthrough the use of—

Source

26 USC § 414(n)(6)(A)


Scoping language

when used in section 144
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