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We have three dentists, each with their own PC. Together, they also own (1/3 each) in a partnership that does the billing for the three dentists, collects the rent from the dentists and pays other dental expenses.

Each dentists has his own plan.

There are two employees in the partnership, one works 70% for one dentist, 30% for the partnership (PT 600 hours) - receives W-2 from each.

The partnership employees are not on W-2 for the other two dentists.

Don't the two employees have to be covered in the plans of dentists 2 and 3??

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