Nurses working independently must apply for LLC, not PLLC

Nurses working independently in the state if Michigan must apply for an LLC, not a PLLC. Here’s why.

Under the Public Health Code, a nurse must work under the delegation and general supervision of a physician. Therefore, the service being provided is considered to be the practice of medicine.

Section 102(t) of the Limited Liability Company Act defines services in a learned profession as services rendered by a dentist, an osteopathic physician, a physician, a surgeon, a doctor of divinity or other clergy, or an attorney-at-law. Section 201 provides a limited liability company formed to provide the services in a learned profession shall comply with Article 9 and form as a professional limited liability company.

Section 904(2) provides “Except as provided in subsection (3) or (4), if a professional limited liability company renders a professional service that is included with the public health code, 1978 PA 368, MCL 333.1101 to 333.25211, then all members and managers of the company must be licensed or legally authorized in this state to render the same professional service.”

For more information on this topic, contact a ShindelRock tax professional today.