Single Employer - Controlled Group/Tiered Partnership

[Guest RS1]

Scenario

Individual owns minor% share of Partnerships A, B & C. There are no employees at these partnerships.

Partnership A is owned 99% by Limited Partnership D

Partnership B is owned 99% by Limited Partnership E.

Partnership C is owned 99% by Limited Partnership G.

If Partnership F owns 99% of D & E, are Partnerships A&B considered a single employer via common control rules? Does it matter if they are limited partnerships or general partnerships?

For purposes of the individual establishing a defined benefit pension plan, would the individual be able to have multiple plans at A,B & C as separate employers? or is it limited to A/B(considered single employer due to common control) and C?

Please provide guidance - thanks!