"A&B Dental Group" owned 50% each by Drs. A and B. For whatever reason, each Dr is now going to own 100% of his own practice, with each practice owning 50% of the former A&B Dental Group, which will now be comprised of just the staff (most "shared"), office equipment, etc. - i.e., going from 1 entity to 3.

"A&B Dental Group" currently sponsors a "New Comparability" PS Plan.

Not sure where to begin with the new "arrangement" from a qualified plan standpoint. Am I dealing with an affiliated service group? Can each entity sponsor its own Plan? Should they consider a multiple employer plan? ???

Mostly just looking for "considerations" and "possibilities" from the more learned and experienced pension folk.

Thanks for any and all input!

There is a very high probability the answer to this is yes.