Jonathan E. Meer (Partner-New York, NY) and Angela M. Sekerka (Of Counsel-Chicago, IL) discuss key implications of the One Big Beautiful Bill Act (OBBBA) for professional employer organizations (PEOs) in “The One Big Beautiful Bill Act: Key Implications for Professional Employer Organizations,” appearing in the November 20, 2025 posting of Westlaw Today. Those implications, Jonathan and Angela write, “cannot be overstated. The multiple legislative initiatives in the Act impacting employment include tax credits, workforce development incentives, and provisions related to immigration.” As organizations increasingly outsource human resources tasks to PEOs, including employee tax filings, payroll, and benefit administration, the potential risks for PEOs are also expanding. PEOs must be ready to assist their clients in navigating the OBBBA’s new landscape of tax credits, tax rates, and benefit thresholds while also proactively ensuring they closely monitor compliance with Form I-9 requirements. To ensure they are well positioned to discharge these and related duties, Jonathan and Angela encourage PEOs to consult with employment counsel. “PEOs need to understand that when they accept greater power to handle administrative employee tasks, it comes with greater responsibility.”