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Control Group - Brother/Sister


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Posted

Company A has two owners that own 50% each.

Company B has three owners

The two owners of Company A both own 30% each of Company B.

The third owner owns 40% of Company B, and has no ownership in any other company.

Is this a brother-sister control group?

Thank you.

Guest Pensions in Paradise
Posted

Are Owners 1, 2 and 3 related in any way? If not, then it is not a controlled group. Common ownership must be at least 80%. Assuming the owners are not related, the common ownership in this situation is 60%.

You also need to determine if this is an affiliated service group. Does either company perform services for the other?

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