Would a contractor be a "security company" that works for a SEG that produces steel?

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Yes, if the security company is under contract with your SEG and it meets the definition of possessing a “strong dependency relationship” with that SEG. SEG Contractors, Contractors, already serving, multiple common bond, strong dependency relationship, possess, under contract, contract, prior to February 6, 2017, housekeeping amendment, subsidiaries, wholly-owned, company