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.