In 1999 there were two corporations. Corp. 1 was owned 50-50 by two doctors. Corp. 2 was 100% owned by a 3rd doctor. Corp 1 maintained a PS and a MP plan. Corp 2 maintained a PS plan. None of the Plans were terminated. Each of the corporations remains in effect with no EEs except the Doctors. Each Doctor is drawing a salary from their corporation in 2000.

On 1/1/2000 the 3 doctors formed a Corp 3 each with 1/3rd ownership. They set up a new 401(k) ps plan effective 1/1/200.

On 4/1/2000 a 4th Doctor entered Corp 3 and all four Doctors became 25% owners.

Question, do we have controlled groups for 2000. Without question, on 1/1/2000 Corp 1 and Corp 3 were a controlled group. But if we look at the 2000 Plan year do we have to do controlled group contributions between the 2 plans of Corp 1 and the Corp 3 plan?