and minor children Ownership interests of spouses and minor children shall be combined when determining amount of ownership interest. (vi) Percentage of ownership When determining the percentage of ownership that an individual owns in a business, the Administrator shall consider the pro rata ownership of entities. (B) Affiliation arising under stock options, convertible securities, and agreements to merge (i) In general The Administrator shall— (I) consider stock options, convertible securities, and agreements to merge (including agreements in principle) to have a present effect on the ownership of an entity