Control Group question

[cpc0506]

Company A sponsors a 401k plan. Company Be sponsors a 401k plan. It is learned that Company A is a control group with Company B. There is a common employee X between Company A and Company B and he is one of the owners (who because of an ownership percentage change caused the two companies to become a controlled group.).

The ownership change occurred in 2012 which means that for the 2014 plan year, the coverage test has to include all the employees and we now need to determine if each plan passes coverage on its own.

My question is: when I run the coverage test, how do I treat employee X? He is benefitting under Plan A (as an employee of Company A ) and not benefitting under Plan A (as an employee of Company B). Do I count owner twice?