Compliance for professional service LLCs

I conducted broad web searches and extracted authoritative content on compliance for professional service LLCs (PLLCs) across the U.S., gathering state-specific formation rules and general compliance obligations. Key sources include IRS, SBA, FindLaw, Nolo, Northwest Registered Agent state-by-state guide, Collective, CorpNet, and state Secretary of State resources. I synthesized information on: definition and purpose of PLLCs; which states allow or require PLLC or professional corporations; naming rules; licensing and member-eligibility requirements; formation steps (articles of organization/certificate of formation, registered agent, operating agreement, EIN); ongoing compliance (annual reports, fees, registered agent maintenance, licensure renewals, continuing education, malpractice insurance); taxation options (pass-through defaults, S-election, self-employment tax, PC/C-Corp treatment); foreign qualification; best practices (operating agreements, professional liability insurance, compliance checklists, recordkeeping, separating personal/professional funds, and working with counsel/accountant); and where to find state-specific rules (state SOS and professional licensing boards). The following verbatim excerpts support the answer: