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Problems and Issues with Nondiscrimination Rules - Case Studies March 18, 2003 Agenda Controlled Group Issues Plan Aggregation Issues Determination of HCEs Determination of Most Valuable Accrual Rates Controlled Group Issues Groups to Include Who knows the group? Are there leased employees? Are there affiliated service group relations? Are there acquisitions? Issue 1: Who knows the controlled group? Essential to involve legal counsel HR contacts may not know whether or not they have a parent or sub percentage of ownership if they do that foreign parent owns other U.S. companies whether busi