b.    NACSFB exclusion is subject to two conditions
i.    a non-discrimination requirement and
1.    self explanatory
ii.    a line of business limitation
1.    to be excludable, a service must be the same type of service as that sold to the public in the ordinary course of the employer’s line of business in which the employee works.
2.    Reciprocal arrangements are permitted allowing the employees of one employer to qualify for the no-additional-cost exclusion for benefits provided by an unrelated employer, as long as:
a.    both employers are in the same line of business,
b.    both employers are parties to a written reciprocity agreements, &
c.    neither employer incurs any substantial additional cost