107 STAT. 594 PUBLIC LAW 103-66 —AUG. 10, 1993 Internal Revenue Code of 1986 shall be treated as a single employer. "(II) All employees of the members of an affiliated service group (as defined in section 414(m) of such Code) shall be treated as employed by a single employer. "(Ill) Leased employees (as defined in section 414(n)(2) of such Code) shall be treated as employ- ees of the person for whom they perform services to the extent they are so treated under section 414(n) of such Code. In applying sections of the Internal Revenue Code of 1986 under this clause, the Secretary shall rely upon regulations and decisions of the Secretary of the Treasury respecting such sections.". 26 USC 5000. (2) CONFORMING AMENDMENT. —Section 5000(b)(2) of the Internal Revenue Code of 1986 (relating to large group health plans) is amended by adding at the end the following: "For purposes of the preceding sentence— "(A) all employers treated as a single employer under subsection (a) or (b) of section 52 shall be treated as a single employer, "(B) all employees of the members of an affiliated service group (as defined in section 414(m)) shall be treated as employed by a single employer, and "(C) leased employees (as defined in section 414(n)(2)) shall be treated as emplovees of the person for whom they perform services to the extent they are so treated under section 414(n).". fF?fci^®r:nn<^® (3) The amendments made by this subsection shall take note ®*^®c* ^0 ^y^ ^^^ ^^^ ^^^ 0^ *^® enactment of this Act. (e) UNIFORM TREATMENT OF CURRENT EMPLOYMENT STATUS.— (1) IN GENERAL. —Section 1862(b)(l) (42 U.S.C. 1395y(b)(l)) is amended— (A) in subparagraph (A)(i), by amending subclauses (I) and (II) to read as follows: "(I) may not take into account that an individual (or the individual's spouse) who is covered under the plan by virtue of the individual's current employment status with an employer is entitled to benefits under this title under section 226(a), and " (II) shall provide that any individual age 65 or over (and the individual's spouse age 65 or older) who is covered under the plan by virtue of the individual's current employment status with an employer shall be entitled to the same benefits under the plan under the same conditions as any such individual (or spouse) under age 65."; (B) in subparagraph (A)(ii), by striking "unless the plan" and all that follows through "employees" and inserting "unless the plan is a plan of, or contributed to by, an employer or employee organization that has 20 or more individuals in current employment status"; (C) in subparagraph (A)(iii), by striking "by virtue of employment" and all that follows throi^h "calendar year or" and inserting "by virtue of current employment status
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