1. (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. (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. (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.

Effective: July 14, 2022

History: Created 2022 Ky. Acts ch. 50, sec. 9, effective July 14, 2022.