definiens: means, with respect to any Person, any corporation of which a majority of the total voting power of shares of stock entitled ( without r egard to the occurrence of any contingency ) to vote in the election of directors, managers or trustees thereof is at the time owned or controlled, directly or in directly, by such Person or one or more of the other Subsidiarie s of such Person or a combination thereof, or any p artnership, limited liability company, association 15 or other business entity of which a majority of the partnership, limited liability company or other si milar ownership interest is at the time owned or controll ed, directly or indirectly, by such Person or one o r more Subsidiaries of such Person or a combination thereo f. For purposes of this definition, a Person is dee med to have a majority ownership interest in a partnership, lim ited liability company, association or other busine ss entity if such Person is allocated a majority of the gains or losses of such partnership, limited liability comp any, association or other business entity or is or contr ols the managing member or general partner or simil ar position of such partnership, limited liability company, ass ociation or other business entity