Alcott Staff Leasing, Inc. v. New York Compensation Insurance Rating Board

OPINION OF THE COURT

Cardona, P. J.

This appeal concerns a challenge to a rating rule and form filing application approval (hereinafter rate rule form) which was approved by respondent State Insurance Department (hereinafter the Department) and deals with workers’ compensation insurance coverage for employee leasing firms. We initially note that an employee leasing arrangement is generally established when a small business (hereinafter the client) utilizes the services of a leasing firm to provide it with workers *56for a fee or other compensation. The client transfers all or most of its employees…