Corporation "B" is owned by: 50% Corporation A and 50% "Individual
Guy"
Corporation "B" owns 100% of Corporation "C" and Corporation "D"
Corporation "D" owns 50% of Corporation "E".
I believe all of the above are grouped together and have one retirement plan.
Corporation "C" is selling off part of their business new a new LLC which will be owned 50% by "Individual Guy" and 50% by three other unrelated people.
Question is: Can the new LLC set up their own 401(k) Plan, even though "Individual Guy" owns part of Corporation "B" I would think that the ownership is not common with Corporation "B".