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I have an Employer (A) with a 401(k) plan. ER A is willing to count service with ER X for eligibility, vesting and allocations. However, ER X is part of a controlled group (ER Y and ER Z).

Must ER A also count service with Y and Z if anyone should get hired from those companies? He only wants to count service with ER X, not the other two.

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