Okla. Stat. tit. 40, § 40-1-209.2: Professional Employee Organization

A. For purposes of the Employment Security Act of 1980, the

Professional Employee Organization (PEO) and its client shall be

considered coemployers of the covered employees that are under the

direction and control of the client.

B. If a PEO fails to become or remain registered under the

Oklahoma Professional Employer Organization Recognition and

Registration Act, the entity shall be considered a third-party

administrator of the client account. As a third-party

administrator, a power of attorney will be required to obtain

information from the client's account.