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Oklahoma Statutes - Title 40. Labor Page 320 allocated to the PEO by the professional employer agreement and the Oklahoma Professional Employer Organization Recognition and Registration Act; c. as between each client and a covered employee to which a professional employer agreement applies and employment relationship whereby: (1) such client is entitled to enforce those rights, and obligated to provide and perform those employer obligations allocated to such client by the professional employer agreement and the Oklahoma Professional Employer Organization Recognition and Registration Act and whereby such client is responsible for any employer right or obligation not otherwise allocated by the professional employer agreement of the Oklahoma Professional Employer Organization Recognition and Registration Act, and (2) such covered employee is entitled to enforce against such client those duties and obligations allocated to the client by the professional employer agreement and the Oklahoma Professional Employer Organization Recognition and Registration Act and any other duties and obligations of an employer not otherwise allocated by the professional employer agreement or the Oklahoma Professional Employer Organization Recognition and Registration Act; 4. “Commissioner” means the Insurance Commissioner of the State of Oklahoma; 5. “Covered Employee” means an individual having a coemployment relationship with a PEO and a client who have entered into a professional employer agreement with respect to such person, and shall include the client’s officers, directors, shareholders, partners and managers to the extent such persons act as operational managers or perform services for the client; 6. “Department” means the Department of Insurance of the State of Oklahoma; 7. “Person” means any individual, partnership, corporation, limited liability company, association, or any other form of legally recognized entity; 8. “Professional employer agreement” means a written contract by and between a client and a PEO under which the PEO and the client agree to establish a coemployment relationship and which satisfies the requirements of subsection C of Section 7 of this act; 9. “Professional Employer Organization” or PEO means any person engaged in the business of providing professional employer services. A person engaged in the business of providing professional employer