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Professional service employer plan
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Opinion Letter 98-01
Management consultant is not a professional individual for purposes of the Professional Service Employer plan coverage exemption.
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Opinion Letter 79-12
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 80-12
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 76-96
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 82-18
Pharmacist is a professional individual for purposes of the Professional Service Employer plan exemption.
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Opinion Letter 96-01
Economist is a professional individual for purposes of the Professional Service Employer plan coverage exemption.
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Opinion Letter 74-27
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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Opinion Letter 76-61
A physician-owned company is a professional service employer plan.