11 pediatricians form a PC and see patients. Through the corporation they also are hired by drug companies to lecture, conduct clinical trials, serve as compensated officers at hospitals. The doctors want to form another corporation to do everything but see patients, and want a qualified plan for the "other" corporation. Assuming the ownership in each corporation doesn't rise to the level of a controlled group, are there any affiliated service group issues? The doctors obviously work for both corporations, but the corporations don't provide services to each other.