---
kind: "section"
citation: "42 C.F.R. § 411.106"
title: "42"
number: "411.106"
heading: "Aggregation rules."
url: "https://uscodex.org/cfr/42/411.106"
---

# §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)](/usc/26/52.md?p=a) and [(b)](/usc/26/52.md?p=b)) are treated as a single employer.
- (b) All employees of the members of an affiliated service group (as defined in [section 414(m)](/cfr/42/414.md?p=m) of the IRC ([26 U.S.C. 414m](/usc/26/414m.md))) are treated as employed by a single employer.
- (c) Leased employees (as defined in [section 414(n)(2)](/cfr/42/414.md?p=n-2) of the IRC ([26 U.S.C. 414(n)(2)](/usc/26/414.md?p=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)](/cfr/42/414.md?p=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.

## Notes

### Source

Source: 60 FR 45362, Aug. 31, 1995, unless otherwise noted.

### Authority

Authority: 42 U.S.C. 1302, 1395w-101 through 1395w-152, 1395hh, and 1395nn.

### Source

Source: 54 FR 41734, Oct. 11, 1989, unless otherwise noted.