Controlled Group?

Am I thinking this one through correctly?

Company A is owned 45% Husband, 45% Wife, 10% adult child.

Company B is owned 100% by adult child.

If I attribute the mom's ownership to the adult child, then adult child owns more than 50%, so would then be attributed Dad's ownership, therefore being 100% owner of Company A?

Adult child now has 100% common ownership and 100% identical ownership so Company A and Company B are a controlled group?

Thanks very much.

Assuming by "adult" you mean 21 or over, you don't attribute stock to the parent or child unless they already own more than 50% of the business. I don't see this meeting the criteria for a CG.

WCP

Thanks Bill.  I was so concerned about attributing the father's ownership, that I forgot you don't make the attribution in the first place.  Appreciate your response.