related party
(2) For purposes of paragraph (1), with respect to any claimant, the term “related party” means— (A) the spouse and dependent children (as defined in section 152 of title 26 ), of the claimant; and (B) a person who controls, is controlled by, or is under common control with the claimant. For purposes of this section, the term control includes actual control, legal control, and the power to exercise control, through or by common directors, officers, stockholders, a voting trust, or a holding company or investment company, or any other means.