44-1708. Retirement and benefit plan liability; treatment under law. A client and a professional employer organization shall each be deemed an employer under the laws of this state for purposes of sponsoring retirement and employee welfare benefit plans for its covered employees. A fully-insured welfare benefit plan offered by a professional employer organization to its employees and covered employees shall be treated under the laws of this state as a single employer welfare benefit plan.

History: L. 2012, ch. 142, § 8; L. 2024, ch. 50, § 5; January 1, 2025.