Line of business must have 50 employees, etc.
A line of business shall not be treated as separate under paragraph (1) unless—
(A)#
such line of business has at least 50 employees who are not excluded under subsection (q)(5),
(B)#
the employer notifies the Secretary that such line of business is being treated as separate for purposes of paragraph (1), and
(C)#
such line of business meets guidelines prescribed by the Secretary or the employer receives a determination from the Secretary that such line of business may be treated as separate for purposes of paragraph (1).