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Professional service employer plan

  • Opinion Letter 77-150

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

    • document

  • Opinion Letter 80-015

    River pilot is not a professional individual for purposes of the Professional Service Employer exemption.

    • document

  • Opinion Letter 75-020

    Licensed veterinarians are “licensed practitioners of the healing arts” for purposes of the Professional Service Employer plan exemption.

    • document