Assume client owns 100% of company A and 50% of company B. Must these clients be combined for tax qualification (i.e. non-discrimination,etc.) testing purposes by the contract administrator?

The following link may be helpful:

http://www.benefitslink.com/cgi-bin/qa.cgi...d=118&mode=read

Who owns the other 50% of B, and are A & B an Affiliated Service Group?

Another individual owns the other 50% of company B, and they do not appear to be "affiliated" even though they are in the same line of business.