Six persons each own one-sixth of Company A. They also each own one sixth of Company B. They also each other one-sixth of Company C. Does this qualify as a brother sister relationship for aggregating the qualified plans of companies A, B, and C? A. No B. Yes, as at least 5 persons own over 80% of each company and the sum of their identical ownership percentage is 50% or more C Yes, as all the owners own 100% of each firm and the sum of their identical ownership percentage is also 100% D. Yes, as C and D are both true