Kentucky Revised Statutes Title XXVII. Labor and Human Rights § 336.246.Covered employees; retirement; welfare benefit plans; health benefit plans

(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) 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) 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.