I'll update our funnel's NACO documentation to note the (current) use of the 373 for corporate body names used as "Other Distinguishing..." for title and name-title authority records.
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Mark K. Ehlert Minitex Coordinator University of Minnesota Digitization, Cataloging & 15 Andersen Library Metadata Education (DCME) 222 21st Avenue South Phone: 612-624-0805 Minneapolis, MN 55455-0439 <http://www.minitex.umn.edu/>
"Experience is by industry achieved // And perfected by the swift course of time." -- Shakespeare, "Two Gentlemen