2. General Information Needed For Testing. 3. Who is in the company (controlled group issues)? . Related under sections 414(b), (c), (m), (m)(5) or, (in theory) (o)What plans are maintained by the controlled group (identify by defined benefit and defined contribution plans)?Has the company filed with the IRS as having Qualified Separate Lines of Business?Identify the employees (vs. independent contractors, etc.) of each member of the controlled group?.