Mo. Rev. Stat. § 285.725: Working capital or bond requirements.

Except as provided by section* 285.715, each PEO or collectively each PEO group shall maintain either:

(1) Positive working capital as defined by generally accepted accounting principles at registration as reflected in the financial statements submitted to the secretary of state with the initial registration and each annual renewal; or

(2) A PEO or PEO group that does not have positive working capital may provide a bond, irrevocable letter of credit, or securities with a minimum market value equaling the deficiency plus one hundred thousand dollars to the secretary of state. Such bond is to be held by a depository designated by the secretary of state securing payment by the PEO of all taxes, wages, benefits, or other entitlement due to or with respect to covered employees if the PEO does not make such payments when due.