A client has a Simple IRA for their company and there are 3 owners. The company is called THCF. Each owner also has shared ownership in two other companies but with no other employees. We will call those companies AB and CD. It looks like they fall under the common ownership rules. Do you know if one owner/employee can have salary deferrals come from THCF and another owner/employee have salary deferrals come from company AB and CD even though the company has “one” Simple IRA plan under the THCF name? (Since these plans don’t have TPAs and the custodians don’t give advice, it is very difficult to get answers to these types of questions.) Thank you!!!!