Nebraska § 48-2708 Retirement and employee welfare benefit plans

Nebraska Statutes

§ 48-2708 — Retirement and employee welfare benefit plans

Nebraska § 48-2708

Ch. 48Labor

This text of Nebraska § 48-2708 (Retirement and employee welfare benefit plans) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 48-2708 (2026).

Text

(1)A client and a professional employer organization shall each be deemed an employer under the laws of this state for purposes of sponsoring retirement and employee welfare benefit plans for its covered employees.

(2)An employee welfare benefit plan that includes a health benefit plan offered to the covered employees of a single professional employer organization shall be for purposes of state law a single employee welfare benefit plan and shall not be considered a multiple employer welfare arrangement, as defined in section 44-7603 , and shall be exempt from the registration requirements of the Multiple Employer Welfare Arrangement Act.

(3)For purposes of the Small Employer Health Insurance Availability Act, a professional employer organization shall be considered the employer of all

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(1) A client and a professional employer organization shall each be deemed an employer under the laws of this state for purposes of sponsoring retirement and employee welfare benefit plans for its covered employees.
(2) An employee welfare benefit plan that includes a health benefit plan offered to the covered employees of a single professional employer organization shall be for purposes of state law a single employee welfare benefit plan and shall not be considered a multiple employer welfare arrangement, as defined in section 44-7603 , and shall be exempt from the registration requirements of the Multiple Employer Welfare Arrangement Act.
(3) For purposes of the Small Employer Health Insurance Availability Act, a professional employer organization shall be considered the employer of all of its covered employees and all covered employees of any client participating in a health benefit plan sponsored by a single professional employer organization shall be considered employees of the professional employer organization. Subject to any eligibility requirements imposed by the plan or policy, the insurer shall accept and insure all employees of the client and all beneficiaries of those employees.

Legislative History

Source: Laws 2010, LB579, § 8; Laws 2025, LB293, § 2. Effective Date: September 3, 2025 Cross References: Multiple Employer Welfare Arrangement Act, see section 44-7601. Small Employer Health Insurance Availability Act, see section 44-5223.