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Professional service employer plan

  • Opinion Letter 98-001

    Management consultant is not a professional individual for purposes of the Professional Service Employer plan coverage exemption.

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  • Opinion Letter 79-012

    State licensed planner whose company provides consulting services to assist municipal planning boards with development plans, land use studies and housing surveys is a Professional Service Employer and plan is exempt from Title IV coverage.

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  • Opinion Letter 80-012

    Real estate broker is not a professional individual for purposes of the Professional Service Employer plan exemption.

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  • Opinion Letter 76-106

    Physician-secretary is a Professional Service Employer plan exempt from Title IV coverage.

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  • Opinion Letter 76-096

    Employer is an association of medical doctors, principal business is administrative in nature. Plan does not meet the Professional Service Employer plan exemption.

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  • Opinion Letter 75-107

    Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption.

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  • Opinion Letter 82-018

    Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption.

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  • Opinion Letter 96-001

    Economist is a professional individual for purposes of the Professional Service Employer plan coverage exemption.

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  • Opinion Letter 74-027

    PBGC could not determine that an employer engaged in services different than those specified in 4021(c) was a professional service employer.

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