# 42 C.F.R. § 411.106 (2026): Aggregation rules

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_106

## Section

- **Citation:** 42 C.F.R. § 411.106 (2026)
- **Heading:** Aggregation rules
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 42 CFR: 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 / Subpart E: Limitations on Payment for Services Covered Under Group Health Plans: General Provisions / § 411.106: § 411.106   Aggregation rules.

## Text

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.

## Nearby sections

- [42 C.F.R. § 411.100 (2026) § 411.100   Basis and scope.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_100.md)
- [42 C.F.R. § 411.101 (2026) § 411.101   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_101.md)
- [42 C.F.R. § 411.102 (2026) § 411.102   Basic prohibitions and requirements.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_102.md)
- [42 C.F.R. § 411.103 (2026) § 411.103   Prohibition against financial and other incentives.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_103.md)
- [42 C.F.R. § 411.104 (2026) § 411.104   Current employment status.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_104.md)
- [42 C.F.R. § 411.106 (2026) § 411.106   Aggregation rules.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_106.md)
- [42 C.F.R. § 411.108 (2026) § 411.108   Taking into account entitlement to Medicare.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_108.md)
- [42 C.F.R. § 411.110 (2026) § 411.110   Basis for determination of nonconformance.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_110.md)
- [42 C.F.R. § 411.112 (2026) § 411.112   Documentation of conformance.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_112.md)
- [42 C.F.R. § 411.114 (2026) § 411.114   Determination of nonconformance.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_114.md)
- [42 C.F.R. § 411.115 (2026) § 411.115   Notice of determination of nonconformance.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_115.md)
- [42 C.F.R. § 411.120 (2026) § 411.120   Appeals.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_120.md)
- [42 C.F.R. § 411.121 (2026) § 411.121   Hearing procedures.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_121.md)
- [42 C.F.R. § 411.122 (2026) § 411.122   Hearing officer's decision.](https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_122.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T42_P411_S411_106. Check the current official text before relying on it. Not legal advice.