New York Professional LLC (PLLC) — Formation for Licensed Professionals
If you hold a professional license regulated by the New York State Education Department or other licensing authority, you may need to form a Professional Limited Liability Company (PLLC) instead of a standard LLC. New York's PLLC requirements are governed by NY LLC Law Section 1203 and the relevant professional licensing statutes. See all LLC types or our formation guide.
Who Must Form a PLLC in New York
Under Education Law Section 1507 and LLC Law Section 1203, the following professionals must use a PLLC:
- Physicians and surgeons
- Dentists
- Registered nurses and nurse practitioners
- Podiatrists
- Optometrists
- Certified Public Accountants
- Professional engineers
- Licensed architects
- Land surveyors
- Physical therapists
- Psychologists
- Licensed clinical social workers
- Veterinarians
- Licensed attorneys (under Judiciary Law Section 495)
Key requirement: ALL members AND managers of a PLLC must be licensed in the same profession (or an authorized related profession).
Formation Process
- Obtain Education Department approval — Submit proposed Articles of Organization to the NY State Education Department (or relevant licensing authority) for review and approval BEFORE filing with DOS
- Receive approval certificate — The Education Department issues an authorization certificate
- File Articles of Organization with the NY DOS — include the Education Department's approval
- Filing fee: $200 (same as standard LLC)
- Complete publication — same requirement as standard LLCs (2 newspapers, 6 weeks)
- Adopt operating agreement — within 90 days (mandatory)
Additional processing time: Education Department review can add 2-6 weeks before you can file with the DOS.
Key Differences from Standard LLCs
Ready to get started?
Get Started| Feature | Standard LLC | PLLC |
|---|---|---|
| Liability for personal malpractice | Protected | NOT protected — personally liable |
| Liability for other members' malpractice | N/A | Protected |
| Liability for business debts | Protected | Protected |
| Member licensing requirement | None | All members must be licensed |
| Education Dept approval | Not needed | Required before DOS filing |
| Name requirement | Must include "LLC" | Must include "PLLC" or "Professional Limited Liability Company" |
| Publication | Required | Required (same) |
FAQ
Can attorneys form standard LLCs instead of PLLCs?
No. Under Judiciary Law Section 495, attorneys in New York must use either a PLLC, professional corporation (PC), or LLP for their law practice. A standard LLC is not permitted for the practice of law.
What if a member loses their license?
The member must divest their interest within a reasonable time. The operating agreement should specify the process, timeline, and buyout terms for this scenario.
Can a PLLC have non-professional employees?
Yes. Employees (paralegals, office staff, administrators) do not need professional licenses. The licensing requirement applies only to owners (members) and managers.
Does the PLLC filing cost more?
Same $200 DOS filing fee. However, the Education Department review process may involve its own fees ($50-$150 depending on the profession) and adds processing time.