employer members that participate in the pension plan. (v) The employer members have a commonality of interest as described in subparagraph (C). (vi) The group or association does not make plan participation through the association available other than to employees and former employees of employer members, and their beneficiaries. (vii) The group or association is not a bank or trust company, insurance issuer, broker-dealer, or other similar financial services firm (including pension record keepers and third-party administrators), or owned or controlled by such an entity or any subsidiary or affiliate of such an entity, other than to the extent such an entity, subsidiary, or affiliate participates in the group or association in its capacity as an employer member of the group or association. (B) For purposes of subparagraph (A)(i)— (i) a substantial business purpose is considered to exist if the group or association would be a viable entity in the absence of sponsoring an employee benefit plan