### Question
What is the definition of certified professional employer organization?


### Answer
The definition of **certified professional employer organization** is as follows in *26 U.S.C. § 7705*:

> 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)

#### Citation:
  - *26 U.S.C. § 7705*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

