Controlled/Affiliated Services Group - departure mid year

Company with multiple doctors, set up so each doctor has their own corporation with its own plan, and then there is one plan for employees. All plans are combined for testing (they also mirror each other).

One of the doctors is exiting the firm toward the end of the year and going independent. As such she will exceed 1000 hours while within the Controlled Group, but not after she departs.  I think hours are only relevant for Controlled Group testing since she will definitely work 1000+ hours for her own Corp.

Since employer contribution requires last day worked, I believe the contribution itself will not be included in the combined testing which will reflect a $0 for her.

Just curious if there are any differing thoughts?

Agree.