A PLLC is essentially an LLC - a legal structure that provides limited personal liability, tax efficiencies, and operational flexibility - that is formed around a licensed professional service. Each state determines what business activities require licensure, but typically licensed professions include accounting, architecture, medicine, dentistry, cosmetology, and law, among others. You can learn more about PLLCs here: http://community2.business.gov/t5/Business-Law-Advisor/PLLCs-Information-for-Licensed-Professions/ba-p/23009 Every business differs and there is no one 'best' structure. You can learn more about the advantages of certain business structures here: http://community2.business.gov/t5/Business-Law-Advisor/Should-My-Company-be-an-LLC-an-S-Corp-or-Both/ba-p/2324