related person
(6) Related person For purposes of this subsection— (A) In general Except as provided in subparagraph (B), the term “related person” has the meaning given such term by section 954(d)(3). (B) Treatment of certain liability insurance policies In the case of any policy of insurance covering liability arising from services performed as a director, officer, or employee of a corporation or as a partner or employee of a partnership, the person performing such services and the entity for which such services are performed shall be treated as related persons.