§ 56-56-101. “Professional Employer Organization Benefit and Welfare Plan” Defined
As used in this chapter, “professional employer organization benefit and welfare plan” means a plan offered to the covered employees of a professional employer organization registered pursuant to the Tennessee Professional Employer Organization Act, compiled in title 62, chapter 43, and as amended.
§ 56-56-102. Self-Insured Plans
A professional employer organization may sponsor and maintain employee benefit and welfare plans in accordance with § 62-43-108(c), for the benefit of covered employees. The self-insured plans developed under this section are not subject to the premium taxes imposed by this title. The department may promulgate rules regulating self-insured plans under this section.