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International Business Machines Corporation

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Party hierarchy is only inclusive of the current corporate stateRelated Parties
Two parties are related if one controls the other (e.g. a corporate parent controls a wholly owned subsidiary). Two parties may also be related if both are controlled by the same third party, whether individual or company (e.g. two LLCs are related if both are controlled by the same sole member).Affiliated Parties
Affiliated parties share in common a manager, member, and/or physical address. If a party has disclosed that it has entered into a partnership with another party, those two parties may also be considered affiliates.