; (B) any incorporated or unincorporated business association or trust that is controlled by an entity described in subparagraph (A); and (C) any incorporated or unincorporated business association or trust that is controlled by the large employer. (2) Child The term child means a biological, foster, or adopted child, a stepchild, a child of a domestic partner, a legal ward, or a child of a person standing in loco parentis, who is— (A) younger than 18 years of age; or (B) not younger than 18 years of age and incapable of self-care because of a mental or physical disability. (3) Commission The term Commission means the Securities and Exchange Commission. (4) Committed relationship The term committed relationship — (A) means a relationship between 2 individuals, each of whom is not younger than 18 years of age, in which— (i) each individual is the sole domestic partner of the other individual; and (ii) both individuals share responsibility for a significant measure of each other’s common welfare; and (B) includes any relationship described in subparagraph (A) between 2 individuals, including individuals of the same sex, that is granted legal recognition by a State, or a political subdivision of a State, as a marriage or analogous relationship, including a civil union or domestic partnership. (5) Compensation ratio The term compensation ratio means, with respect to a large employer in a fiscal year, the quotient obtained by dividing, for that fiscal year— (A) as submitted by the large employer under section 229.402(c) of title 17, Code of Federal Regulations, or any successor regulation, the greater of the compensation of— (i) the chief executive officer of the large employer; or (ii) the most highly compensated employee of the large employer