Does New York Allow Professional LLCs (PLLC)?
Yes. New York permits Professional Limited Liability Companies under N.Y. Ltd. Liab. Co. Law §§ 1201–1213. Eligible professions include attorneys, physicians, CPAs, architects, engineers, dentists, veterinarians, chiropractors, psychologists, social workers, and other professions authorized under Title Eight of the Education Law. Formation requires filing Articles of Organization with a $200 fee, plus mandatory newspaper publication.
Eligible Professions
A PLLC is available only to licensed professionals. New York explicitly authorizes PLLCs for:
- Attorneys
- Physicians
- Certified Public Accountants (CPAs)
- Architects
- Engineers
- Dentists
- Veterinarians
- Chiropractors
- Psychologists
- Social workers
- Other professions under Title Eight of the Education Law
If your profession is not listed, verify eligibility under Title Eight of the Education Law or contact the Department of State.
Formation Requirements
File Articles of Organization with the New York Department of State under N.Y. Ltd. Liab. Co. Law § 203. The filing fee is $200. Include your LLC name with an approved LLC designator, the county where your principal office will be located, and the organizer's name and address. You need only one member.
Expedited processing is available: $25 for 24 hours, $75 for same-day, or $150 for 2 hours. Online filing is available and typically acknowledged within minutes.
Publication Requirement
New York requires all LLCs—including PLLCs—to publish notice in two newspapers designated by the county clerk. You must publish once weekly for six consecutive weeks, then file a Certificate of Publication within 120 days. Publication costs vary significantly by county and newspaper and often exceed the state filing fee.
Member Restrictions
All PLLC members must be licensed professionals in the profession the LLC practices. This differs from standard LLCs, which permit any person or entity as a member. Members remain personally liable for their own professional misconduct but are protected from liability for other members' negligence.
Key Takeaways
- Verify your profession qualifies under Title Eight of the Education Law.
- Budget for publication costs, which can be substantial.
- Ensure all members hold current, valid licenses in the designated profession.
- File the Certificate of Publication within 120 days of publication completion.
This is general information, not legal advice.