Determination of ownership percentage

[Guest gcrechale]

In determining ownership, are shares owned by participants in an ESOP considered? For example, if a company stockholder owns 10% of o/s stock and then is allocated an additional 5% in the ESOP plan, is he considered to own 15%? Do voting rights have any effect on this?

[Guest Harry O]

For what purpose are you determining ownership? It makes a difference . . .

[Guest gcrechale]

specifically, we are concerned about ownership percentage in determining highly comp and key employees for testing purposes.

for determination of controlled group status, would the ownership in the esop be considered?