hbarnes:

Question if I have 48 employees plus some from a  Temp agency do we fall under the FMLA law?

Yes.  FMLA Regulation 825.106 (d) states that employees jointly employed by two employers must be counted by both employers whether or not maintained on one of the employer's payroll...  The example given is "an employer who jointly employs 15 workers from a temporary placement agency and 40 permanent workers is covered by FMLA."

 For other details relating to the administration and determining temporary employee eligibility, you can refer to regulation 825.106 and 825.111(a)(3).