I'm not sure which forum is most appropriate for this question. We have a plan that was a controlled group. Two of the participants (owners of each entity) participate in both plans. Ownership has changed such that there is no longer a controlled group so we are now going to go to a multiple employer plan. I understand that TH status is determined separately for each employer in the plan. My question relates to these owners who have balances from each of these former control group members. How do I allocate these balances to the new separate entities for TH computation purposes? Do these prior balances actually come into play at all?