Two Entities - same Key Employee for TH Test?

[Guest YvetteW]

Hello - I am unable to find any guidance on how to treat the following in my TH Tests. I'm hoping to find some guidance for some of you that may have had a similar situation.

I have two separate entities within a single plan. The two entities are not controlled nor related and therefore, I am required to perform all compliance testing separately for each entity. (For a quick understanding - "entity A" is owned by a father, son and grandson. The other entity ("entity b") is owned by the son from entity A (at only 33%) and two daughters of the father from entity A). I believe the two entities are not controlled due to the ownership of the second company being owned 66% in total by the father's two adult children.

The son in entity A was an employee of entity A and accumulated a large balance in the plan. He recently switched companies, and now is an employee of entity B, however, still an owner of entity A and owner of entity B. When computing the top heavy tests, how would I account for the son's large account balance? Would I show the portion of the account earned while an employee of entity A as a "former key" balance. Would the amount be tested in the top heavy test of entity B, even though the balance was mostly accrued while an employee of entity A?

Thanks for your help!