107 STAT. 2084 PUBLIC LAW 103-182—DEC. 8, 1993 X (24) REFIT.—The term "refit" means a plant closure, for purposes of plant conversion or retooling, that lasts at least 3 months. (25) RELATED PERSONS.—The term "related persons" means persons specified in any of the following subparagraphs: (A) Persons who are officers or directors of one another's businesses. (B) Persons who are legally recognized partners in business. (C) Persons who are employer and employee. (D) Persons one of whom owns, controls, or holds 25 percent or more of the outstanding voting stock or shares ,. of the other. (E) Persons if 25 percent or more of the outstanding voting stock or shares of each of them is directly or indirectly owned, controlled, or held by a third person. (F) Persons one of whom is directly or indirectly controlled by the other. (G) Persons who are directly or indirectly controlled by a third person. (H) Persons who are members of the same family. For purposes of this paragraph, the term "members of the same family" means natural or adoptive children, brothers, sisters, parents, grandparents, or spouses. (26) ROYALTIES.—The term "royalties'* means payments of any kind, including payments under technical assistance or similar agreements, made as consideration for the use or right to use any copyright, literary, artistic, or scientific work, patent, trademark, design, model, plan, secret formula, or process. It does not include payments under technical assistance or similar agreements that can be related to specific services such as— (A) personnel training, without regard to where performed; and (B) if performed in the territory of one or more of the NAFTA countries, engineering, tooling, die-setting, software design and similar computer services, or other services. (27) SALES PROMOTION, MARKETING, AND AFTER-SALES SERV- ICE COSTS.—The term "sales promotion, marketing, and aftersales service costs" means the costs related to sales promotion, marketing, and after-sales service for the following: (A) Sales and marketing promotion, media advertising, advertising and market research, promotional and demonstration materials, exhibits, sales conferences, trade shows, conventions, banners, marketing displays, firee sam- ,, pies, sales, marketing and afi^r-sales service literature (product brochures, catalogs, technical literature, price lists, service manuals, sales aid information), establishment and protection of logos and trademarks, sponsorships, wholesale and retail restocking charges, and entertainment. (B) Sales and marketing incentives, consumer, retailer, or wholesaler rebates, and merchandise incentives. (C) Salaries and wages, sales commissions, bonuses, benefits (such as medical, insurance, and pension), traveling and living expenses, and membership and professional fees for sales promotion, marketing, and afi^r-sales service personnel.