1. (a) "Covered employee" means an individual who is co-employed.

2. (b) The term includes an individual who is an officer, a director, a shareholder, a partner, or a manager of a client to the extent the professional employer organization and the client expressly agree that the individual:

   1. (1) is described in subsection (a); and

   2. (2) acts as an operational manager or performs day to day operational services for the client;

      as reflected in the professional employer agreement.

As added by P.L.245-2005, SEC.7.