An IP host group address is mapped to an Ethernet multicast address
by placing the low-order 23-bits of the IP address into the low-order
23 bits of the Ethernet multicast address 01-00-5E-00-00-00 (hex).
Because there are 28 significant bits in an IP host group address,
more than one host group address may map to the same Ethernet
multicast address.
An IP host group address is mapped to an Ethernet multicast address
by placing the low-order 23-bits of the IP address into the low-order
23 bits of the Ethernet multicast address 01-00-5E-00-00-00 (hex).
Because there are 28 significant bits in an IP host group address,
more than one host group address may map to the same Ethernet
multicast address.
Source: RFC1112