COBRA and "common control"

Help! I can't determine if someone is eligible for COBRA or not. Parent company is located in NY with 2 separate and distinct divisions in FL and IL. Each entity has it's own health plan. There are only about 5 employees in FL, 10-12 in NY, and 140 in IL. Someone from the Florida office has resigned. Is she entitled to COBRA?

I'm looking at something that discusses common control which is "determined according to the rules in Code Secs. 52 and 1563." What do these say???
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