Utah Code § 31A-40-206: Professional employer service not insurance.

(1) A professional employer organization licensed under this chapter is not considered

engaged in the sale of insurance or as acting as a third party administrator when the professional employer organization engages in one or more of the following with respect to a professional employer service:

(a) offering;

(b) marketing;

(c) selling;

(d) administering; or

(e) providing.

(2) Subsection (1) applies to a professional employer service that includes an employee benefit plan for a covered employee.