No, but for Pooling purposes, groupings are allowed in certain very specific cases and under several conditions. There must be significant financial ties between the entities, joint financial results, and several criteria are applied to avoid adverse selection. All this is done to ensure fair Pooling among all the employers. Pooling is a consequence of insurance and not the way a group is determined. For additional details about determining group size, refer to QDIPCInfo–Terms of Application–Group Size.