Does the TA1 count as a functional group for the purposes of the IEA01 count?
No, the TA1 does not count toward the number of functional groups reported in the IEA. A TA1 segment is not a functional group. It may appear by itself within the interchange, in which case the IEA01 would be 0. If the interchange contains a single 997 and a TA1, there would necessarily be a single functional group containing the 997, and the IEA01 would be 1. The purpose of the IEA is “[to] define the end of an interchange of **ZERO** or more functional groups and interchange-related control segments.