More than 1% Ownership

I have a question regarding family attribution. Does it apply to owners who own more than 1% of the company?

Thank you in advance for your assistance.

It depends. Are you talking about IRC 318 attribution, or IRC 1563 attribution? What is the situation, specifically, and for what purpose(s) are you attempting to determine the attribution? And for 1563, the ages may matter in some situations.

I'll guess and say ahasan is looking at the top heavy rule where a more-than-1% owner with compensation over $150,000 is a key employee.  Section 416(i)(1)(B) says to use section 318 ownership rules.  Put another way, use the same rules that are used to determine a more-than-5% owner and also to determine HCEs.