QSLOB - 50 Employee in Line of Business Rule

[401_4_ever]

I have a controlled group with two separate businesses. One has 8 employees and one has 500 employees. Can they not be a QSLOB because each seperate line of business needs at least 50 employees? Or, is it OK because one of the two has 50 employees?

[TPAMan]

I have always understund the regs to say each business that you choose to treat separately would need to have a minimum of 50 employees. The business with fewer than 50 employees would need to be agregated with the larger busineess as it does not stand alone as a SLOB,