Foreign company with a US subsidiary. NRA worked outside US for over a year and has transferred to US subsidiary and is now no longer excluded (plan excludes NRA's with no US income). I don't see anything in the code or regs. that allows the US Plan to exclude time worked for foreign subsidiary. Am I blind?

All time with all companies within the control group usually counts [check your plan's definition of Year of Service and Hour of Service]

Control Groups include all companies on a world-wide basis.