Oklahoma Code § 40-1-209.2

Title 40. Labor: Professional Employee Organization
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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.

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