MP Livestock Trust/Perry Polzing Trucking [02/04/05] 2005 MTWCC 6 A Montana business which uses employees furnished by a professional employer organization (PEO) under a “professional employer arrangement,” § 39-8-102(8), MCA (1999-2001), is an “employer” for workers’ compensation purposes even though the PEO is primarily responsible for furnishing workers’ compensation insurance coverage. §§ 39-8-207(4)(c) and 39-71-117(3), MCA (1999-2001). However, a Montana business which uses employees furnished by a PEO under an “employee leasing arrangement,” § 39-8-102(5), MCA (1999-2001), is not an employer for workers’ compensation purposes. §§ 39-71-117(3) and 39-8-207(3), MCA (1999-2001).