A 100% business owner of a PC (must be a licensed professional to be the owner) lives and does business in a community property state.
The owner has children from a prior marriage and they are employed by the business. These kids are HCEs due to attribution.
The owner's spouse also has children from a prior marriage and they are also employed by the business. These kids were never adopted by the business owner. Due to community property rules of the state, this spouse is considered as owning 50% of anything the business owner owns. Due to that, are these kids, the step-kids of the business owner, HCEs? Or is that double attribution?