KRS 336.246: Covered employees -- Retirement -- Welfare benefit plans -- Health benefit

plans.

(1) A client and a registered professional employer organization shall each be deemed

an employer under the laws of this Commonwealth for purposes of sponsoring

retirement and welfare benefit plans for its covered employees.

(2) A fully insured welfare benefit plan offered to the covered employees of a

professional employer organization shall be treated for the purposes of state law as a

single employer welfare benefit plan.

(3) For purposes of sponsoring retirement and welfare benefit plans for its covered

employees, a professional employer organization shall be considered the employer

of all of its covered employees, and all covered employees of one (1) or more

clients participating in a health benefit plan sponsored by a professional employer

organization shall be considered employees of that professional employer

organization.