415(h)'s Extent; Perhaps Affects Further to Compliance With 415; Perhaps Other Items Affected

415(h) expands the 1563(a)(1) controlled group set of connected entities. This expansion perforce affects the reckoning of amounts for 415 compliance, both the annual additions and the 415(b)(1)(B) and 415(c)(1)(B) limits. 

The following excerpt serves as verification of this situation. Proceed forward for the inquiry. 

Pursuant to section 414(b) and § 1.414(b)-1, all employees of all corporations that are members of a controlled group of corporations (within the meaning of section 1563(a), as modified by section 1563(f)(5), and determined without regard to section 1563(a)(4) and (e)(3)(C)) are treated as employed by a single employer for purposes of section 415. Similarly, pursuant to section 414(c) and regulations promulgated under section 414(c), all employees of trades or businesses that are under common control are treated as employed by a single employer. Thus, any defined benefit plan or defined contribution plan maintained by any member of a controlled group of corporations (within the meaning of section 414(b)) or by any trade or business (whether or not incorporated) that is part of a group of trades or businesses that are under common control (within the meaning of section 414(c)) is deemed maintained by all such members or such trades or businesses. Pursuant to section 415(h), for purposes of section 415, sections 414(b) and 414(c) are applied by using the phrase “more than 50 percent” instead of the phrase “at least 80 percent” each place the latter phrase appears in section 1563(a)(1) and in the regulations under section 414(c) (except for purposes of determining whether two or more organizations are a brother-sister group of trades or businesses under common control under the rules in § 1.414(c)-2(c)).

https://uscode.house.gov/view.xhtml?req=(title:26 section:415 edition:prelim) OR (granuleid:USC-prelim-title26-section415)&f=treesort&edition=prelim&num=0&jumpTo=true

URL: https://www.ecfr.gov/current/title-26/part-1/section-1.415(a)-1#p-1.415(a)-1(f)(1) 

Citation: 26 CFR 1.415(a)-1(f)(1)

https://pdfs.semanticscholar.org/b661/5ad7712857a69ffde057d6f233cdc94829ce.pdf

Please indicate if 415(h) affects further amounts for scrutinizing compliance. Perhaps to discourage entities in a controlled group from scrambling or recalibrating ownership to provide more advantageous circumstances for compliance, 415(h) might apply further. 

What is your question? What do you want to know?

Please ask it in a conversational way. 

Just curious if these posts are coming through an online translator, as all your posts are very very formal and not written in a way that is easy for a native English speaker to understand. 
If you are not a native English speaker - perhaps try asking your question in your native language and see if people respond or perhaps can understand your question better. 

Please indicate if 415(h) affects coalescing amounts for:: 

HCE determination

key employee determination

416 minimums

402(g) 

409(o)(1)(C)(ii)

415(h) affects 415 limits for those who own more than 50% of multiple entities that sponsor retirement plans. That is, the control group is created with respect to the individual for purposes of their 415 limit(s), it does not create a control group for other purposes. 402(g) is an individual limit regardless.

If the other items refer to 415 amounts for deliberations, prima facie the 415(h) stipulation affects said deliberation. The 416 Treasury Regulations specifically cite to 415 amounts.

eCFR :: 26 CFR 1.416-1 -- Questions and answers on top-heavy plans.

T-21. Q. For purposes of testing whether an individual has compensation of more than $150,000, what definition of compensation must be used?

A. The definition of compensation to be used is the definition in § 1.415(c)-2, however, compensation must be determined for a plan year, not a limitation year. Alternatively, compensation that would be stated on an employee's Form W-2, “Wage and Tax Statement,” for the calendar year that ends with or within the plan year may be used, although amounts that would have been stated on the employee's Form W-2 but for an election under section 125, 132(f)(4), 401(k), 403(b), 408(k), 408(p)(2)(A)(i), or 457(b) must be included. A plan must use the same definition of compensation for all top-heavy plan purposes for which the definition in this Q and A must be used.

M-7 Q. What is the defined contribution minimum?

A. The sum of the contributions and forfeitures allocated to the account of any non-key employee who is a participant in a top-heavy defined contribution plan must equal at least 3% of such employee's compensation (see Question and Answer T-21 for the definition of compensation) for that plan year or for the calendar year ending within the plan year. However, a lower minimum is permissible where the largest contribution made or required to be made for key employees is less than 3%.