OKLAHOMA CITY - The receiver for an insolvent insurer is entitled to recover the incurred but not reported reserves (IBNR) from a professional employer organization (PEO) for the 2006 and 2007 policy years, an Oklahoma federal judge ruled April 21 (Pyramid Diversified Services Inc. d/b/a Simple HR v. Providence Property & Casualty Insurance, et al., No. 09-622; State of Oklahoma ex rel. John Doak, insurance commissioner as receiver for Park Avenue Property & Casualty Insurance Co. v. Pyramid Diversified Services Inc., No. 12-0457, W.D. Okla.; 2014 U.S. Dist. LEXIS 54691).