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Professional service employer plan

  • Opinion Letter 97-02

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

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  • Opinion Letter 88-09

    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.

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  • Opinion Letter 74-26

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

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  • Opinion Letter 80-09

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

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  • Opinion Letter 79-13

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

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  • Opinion Letter 78-21

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

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  • Opinion Letter 77-163

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

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  • Opinion Letter 75-19

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

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  • Opinion Letter 80-11

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

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