Professional service employer plan

Surveying and engineering design consultant is a professional individual for purposes of the Professional Service Employer plan coverage exemption.

Plan meets the Substantial Owner plan coverage exemption.

Original plan is a Title IV covered plan. Successor plan is also a Title IV covered plan. Successor plan does not qualify as an exempt plan under the Professional Service plan exemption even though successor plan has fewer than 25 employees.

Company owners are physicians and company provides medical services. Plan is exempt as a Professional Servicer Employer plan.

Optician is not a professional individual for purposes of the Professional Service Employer plan exemption.

A plan maintained by a clinical psychologist whose company provides marital and family counseling is a professional service employer plan.

Embalmer and funeral director is not a professional individual for purposes of the Professional Service Employer plan exemption.

Licensed clinical laboratory bio-analyst is a professional individual for purposes of the Professional Service Employer plan exemption.

Addresses the Professional Service Employer plan and Substantial Owner plan coverage exemptions.

Artist-designer is not a professional individual for purposes of the Professional Service Employer plan exemption.