A plan has been a controlled group for the past few years. All companies of the controlled group adopted the same plan. Last year due to ownership changes one company is no longer part of the controlled group. When testing this plan, would it be tested as part of the controlled group or we it be treated as a multiple employer plan?

For what year?

I am not sure yet. I believe it happened in early 2003. I would like to know the treatment if it has happened in 2002 also.