Leased Employees and Counting Hours

[JustMe]

How do you count hours for a leased employee who works for 4 different employers that are not related?  One provider employer is the employer of the employees and 3 other recipient employers lease the employees.  There is a contract that states that the provider employer employs the staff and the 3 other recipient employers pay 1/4 of the employees salaries and benefits.  When determining whether the 3 recipient employers have leased employees, do you count all of the hours worked for the 4 entities (they are unrelated)?  Or are the employees credited with 1/4 of their hours for each employer?

I see that the proposed regs, that were withdrawn, somewhat addressed these questions, but since those weren't enacted, and Notice 84-11 does not address these questions, how do we handle these leased employees?

[CuseFan]

Is this really a "leased employee" type of arrangement? The "employer" does not seem to be in the employee leasing business. Also, just because the contract says X is the employer does not necessarily mean that it is the sole employer, and that A, B and C are not also employers of these employees. It seems more like a shared employee situation. I think Darrin Watson has addressed shared his thoughts on employee sharing - I would try handy dandy Google.

[JustMe]

Great, thank you for your help!