[Code of Federal Regulations]

[Title 42, Volume 2]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 42CFR411.106]



[Page 399]

 

                         TITLE 42--PUBLIC HEALTH

 

                    CHAPTER IV--CENTERS FOR MEDICARE

                          & MEDICAID SERVICES,

                        DEPARTMENT OF HEALTH AND

                             HUMAN SERVICES

 

PART 411_EXCLUSIONS FROM MEDICARE AND LIMITATIONS ON MEDICARE PAYMENT

--Table of Contents

 

Subpart E_Limitations on Payment for Services Covered Under Group Health 

                        Plans: General Provisions

 

Sec. 411.106  Aggregation rules.



    The following rules apply in determining the number and size of 

employers, as required by the MSP provisions for the aged and disabled:

    (a) All employers that are treated as a single employer under 

subsection (a) or (b) of section 52 of the Internal Revenue Code (IRC) 

of 1986 (26 U.S.C. 52 (a) and (b)) are treated as a single employer.

    (b) All employees of the members of an affiliated service group (as 

defined in section 414(m) of the IRC (26 U.S.C. 414m)) are treated as 

employed by a single employer.

    (c) Leased employees (as defined in section 414(n)(2) of the IRC (26 

U.S.C. 414(n)(2)) are treated as employees of the person for whom they 

perform services to the same extent as they are treated under section 

414(n) of the IRC.

    (d) In applying the IRC provisions identified in this section, CMS 

relies upon regulations and decisions of the Secretary of the Treasury 

respecting those provisions.