PTE 80-51 (amended & restated by PTE 91-38) - the 10% investment limit

Hoping someone has thought about this and willing to impart wisdom.

For context, PTE 80-51 and PTE 91-38 permit bank-maintained collective investment trusts ("CIT") to engage in certain prohibited transactions with plan-related parties as long as the plan holds no more than 10% interest in the CIT and other requirements are satisfied.  

Entity A is a trustee of a CIT (so A is a bank that maintains the CIT), and an affiliate of entity B.  B sponsors a 401K plan, holds less than 10% interest in the CIT.  Both A and B are "parties in interest" for ERISA purposes.

My reading of the PTEs is that since A is a bank that maintains the CIT and B is an affiliate of A (assuming B owns ~80% of A) fees paid to A or B would cannot benefit from the 10% rule.

Has anyone else thought about similar issues?