If a person owns a small biz as a sole prop with no employees and his wife owns another small biz as a sole prop in a totally unrelated business with 2-3 employees, is this situation subject to the attribution and controlled group rules. The spouses' businesses have no connection at all other than the marriage.
If so, am I right in concluding that both retirement plans must be treated as one?
Since SIMPLEs and SEPs are IRAs and not qualified retirement plans would using them avoid those rules?

See the Q&A Section of BenefitsLink (above the link to the message boards). There is a category of questions titled "Who's the Employer" by S. Derrin Watson. In particular, see Question 111. This deals directly with your question. Also see 113 and 115 for further details.

Thanx for the guidance. I thought it was a simply question bu the answer sure is convulted (like most tax issues). I believe I understood it all, but the part about having children under 21 is puzzling. Thanx again