31A-40-306. Professional employer organization group.
(1) Subject to Subsection, a professional employer organization that is a member of a professional employer organization group may comply with Sectionor Sectionsthroughon a combined or consolidated basis if each member of the professional employer organization group guarantees the obligations under this chapter of each other member of the professional employer organization group. (2) 31A-40-205 31A-40-302 31A-40-305
(2) The controlling entity of a professional employer organization group shall guarantee the obligations of a professional employer organization under this chapter if the professional employer organization group files a combined or consolidated audited financial statement that includes a person that is not: a professional employer organization; or a member of the professional employer organization group.