Utah Code § 31A-40-206

Professional employer service not insurance
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(1) A professional employer organization licensed under this chapter is not considered
engaged in the sale of insurance or as acting as a third party administrator when the
professional employer organization engages in one or more of the following with respect to a
professional employer service:
(a) offering;
(b) marketing;
(c) selling;
(d) administering; or
(e) providing.
(2) Subsection (1) applies to a professional employer service that includes an employee benefit
plan for a covered employee.

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