Pennsylvania Statutes Title 43 P.S. Labor § 933.302. Benefit plans

(a) Retirement and welfare benefit plans.--A client and a PEO shall each be deemed an employer for purposes of sponsoring retirement and welfare benefit plans for its covered employees.

(b) Construction.--A fully insured welfare benefit plan offered to the covered employees of a single PEO shall be considered for purposes of Commonwealth law and regulation to be a single employer welfare benefit plan and shall not be considered a multiple employer welfare arrangement.

(c) Insurance Company Law.--For purposes of section 621.2 of the act of May 17, 1921 (P.L. 682, No. 284),  1 known as The Insurance Company Law of 1921, a PEO shall be considered the employer of all of its covered employees, and all covered employees of one or more clients participating in a health benefit plan sponsored by a single PEO shall be considered employees of the PEO.

(d) Plans not fully insured.--If a PEO offers to its covered employees any health benefit plan which is not fully insured by an insurer, the plan shall: