If you work in a regulated profession, you may be required to form a PLLC. Here’s what to know about forming a PLLC in Massachusetts:
What is a Massachusetts PLLC?
A PLLC (Professional LLC) is a limited liability company that provides what’s known as “professional services.” Michigan’s statutes (specifically MA Gen L ch 156A § 2) list the following professional services:
- Physicians and surgeons
- Chiropractors
- Podiatrists
- Engineers
- Electrologists
- Physical therapists
- Psychologists
- Certified public accountants
- Public accountants
- Dentists
- Veterinarians
- Optometrists
- Acupuncturists
- Registered nurses
- Attorneys
This list is not exhaustive. In fact, the statute goes on to state that any other profession that requires a license “pursuant to the laws of the commonwealth” may form a professional business, so long as it’s not prohibited by the laws of the regulating board of that profession.
For more on state licenses, see this list from the Division of Professional Licensure.
Do I need to form a PLLC in Massachusetts?
According to MA Gen L ch 156C § 6, an LLC organized for the purpose of providing a professional service “shall” indicate that it is a PLLC when filing its certificate of organization with the state. So, if you’re starting a business for your professional service (i.e. law, medicine, psychology, etc.): yes, you must form a PLLC.
How do I form a Massachusetts PLLC?
Forming a PLLC is similar to forming a traditional Massachusetts LLC, but there are some key differences. For one thing, you’ll need to make sure your professional license—and the licenses of all other PLLC managers or members—are current with your profession’s regulating board. You’ll also need to make sure you abide by any other conditions set out by your regulating board, including maintaining liability insurance.
Another key difference between registering a traditional LLC and a Professional LLC is in your Certificate of Organization.
How do I file a PLLC Certificate of Organization?
Massachusetts provides a certificate of organization form specific to PLLCs: Professional Limited Liability Company Certificate of Organization. The form should include:
- Your company’s EIN number (if you have yours yet)
- Name of PLLC
- Street address of your office in Massachusetts
- The professional service to be rendered
- Name and address of each member/manager who will render a professional service
- Statement acknowledging that each member/manager has liability insurance
- A certificate from the applicable regulating board for each member/manager (should be attached)
- Date of dissolution (if applicable)
- Name and address of Massachusetts Registered Agent
- Name and business address (if different from above) of each manager
- Name and business address (if different from above) of each person, in addition to managers, authorized to execute documents
- Name and business address of each person authorized for property (skip this section, unless you plan on buying property with your PLLC)
- Additional matters (if applicable)
- Authorized signatory
- Telephone and email address
- Filing fee of $500
Where do I send my PLLC Certificate of Organization?
You must send your PLLC Certificate of Organization (along with your professional certificate) via regular mail to:
The Commonwealth of Massachusetts
Secretary of the Commonwealth
One Ashburton Place, Room 1717
Boston, Massachusetts 02108-1512