participant count for deficit reduction contribution

[Guest jbbangell]

in determining the participant count for the highest number of participants in the previous plan year, we have a situation with three plans within a controlled group, and some people are participants in two of the plans, e.g., transfer with frozen benefit in one plan, active and accruing in the other - do they count as 1 or two participants for the count?

[Blinky the 3-eyed Fish]

While I don't know of anything that explicitly states this, IMHO, a person can only be counted once for this purpose.