Hi,
I've read the PGGC Form 1 instructions as well as ERISA 4021 and can't find an exemption from PBGC coverage for professional associations with less than 25 employees. However, someone is telling me these plans are exempt. Does anyone have a cite or can confirm this is true??

I'm just getting back into the DB world.

Thanks!
Signed
Girl Missing the DC World

Not sure about the meaning of "professional association", but the statute uses the term "professional service employer" and defines that in section 4021( c)(2). The exemption is in 4021(b)(13).