certified professional employer organization
Defined in 1 place of the United States Code.
For purposes of this title, the term "certified professional employer organization" means a person who applies to be treated as a certified professional employer organization for purposes of section 3511 and has been certified by the Secretary as meeting the requirements of subsection (b).
Source
- 2014–present26 U.S.C. § 7705Internal Revenue Code · Certified professional employer organizations · for purposes of this title