The contributions of any person whose contributions are directed and controlled by another person shall be aggregated with those of the controlling person for purposes of the contribution limits. Contributions by a married person shall be treated as the separate contributions of such person and shall not be aggregated with any contributions of the spouse of such person. (Ord. 2198 NCS § 1 (part), 2004; Ord. 2156 NCS §1 (part), 2003.)