Professional service employer plan

Provider of advertising and public relations services is not a professional individual for purposes of the Professional Service Employer plan exemption.

Plan does not meet the Professional Service Employer plan exemption. Plan is covered under Title IV because number of active participants exceeds 25.

Professional service employer plans and individual account plans are excluded from coverage.

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

A plan maintained by an actuary with the principal business the performance of actuarial services is a professional service employer plan.

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

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

Employer providing consulting services in bio-mechanics, forensic physics, traffic reconstruction, injury analysis, and automotive and traffic safety is a Professional Services Employer and is exempt under Title IV.

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

Employer’s principal business is the installation of cathodic protection systems, employer is not a Professional Service Employer and plan is covered under Title IV.