System and method for managing communications in an access network is provided. The system and method utilizes carrier-tagged paths established between communicatively coupled terminating elements, such as a service or customer edge and network elements, such as a building aggregator, layer 2 switch, or the like. The carrier-tagged paths may be nested within one another, and carrier-tagged paths may be aggregated together to simplify switching. Carrier-tagged flows carried over the carrier-tagged paths include one or more carrier tags prepended to terminating element traffic. For example, in an embodiment, inbound carrier-tagged flows from multiple sources destined for a common service edge may be merged by prepending a common carrier tag. In another embodiment, outbound carrier-tagged flows are nested within other carrier-tagged flows.