2006 Kansas Code - 17-2707

      17-2707.   Definitions. As used in this act, unless the context clearly indicates that a different meaning is intended:

      (a)   "Professional corporation" means a corporation organized under this act.

      (b)   "Professional service" means the type of personal service rendered by a person duly licensed, registered or certified by this state as a member of any of the following professions, each paragraph constituting one type:

      (1)   A certified public accountant;

      (2)   an architect;

      (3)   an attorney-at-law;

      (4)   a chiropractor;

      (5)   a dentist;

      (6)   an engineer;

      (7)   an optometrist;

      (8)   an osteopathic physician or surgeon;

      (9)   a physician, surgeon or doctor of medicine;

      (10)   a veterinarian;

      (11)   a podiatrist;

      (12)   a pharmacist;

      (13)   a land surveyor;

      (14)   a licensed psychologist;

      (15)   a specialist in clinical social work;

      (16)   a licensed physical therapist;

      (17)   a landscape architect;

      (18)   a registered professional nurse;

      (19)   a real estate broker or salesperson;

      (20)   a clinical professional counselor;

      (21)   a geologist;

      (22)   a clinical psychotherapist;

      (23)   a clinical marriage and family therapist;

      (24)   a licensed physician assistant; and

      (25)   a licensed occupational therapist.

      (c)   "Regulating board" means the court, board or state agency which is charged with the licensing, registering or certifying and regulation of the practice of the profession which the professional corporation is organized to render.

      (d)   "Qualified person" means:

      (1)   Any natural person licensed, registered or certified to practice the same type of profession which any professional corporation is authorized to practice;

      (2)   the trustee of a trust which is a qualified trust under subsection (a) of section 401 of the federal internal revenue code, as in effect on January 1, 2004, or of a contribution plan which is a qualified employee stock ownership plan under subsection (a) of section 409A of the federal internal revenue code, as in effect on January 1, 2004; or

      (3)   the trustee of a revocable living trust established by a natural person who is licensed, registered or certified to practice the type of profession which any professional corporation is authorized to practice, if the terms of such trust provide that such natural person is the principal beneficiary and sole trustee of such trust and such trust does not continue to hold title to professional corporation stock following such natural person's death for more than a reasonable period of time necessary to dispose of such stock.

      History:   L. 1965, ch. 157, § 2; L. 1972, ch. 63, § 1; L. 1976, ch. 109, § 1; L. 1980, ch. 242, § 27; L. 1981, ch. 104, § 1; L. 1986, ch. 299, § 1; L. 1991, ch. 79, § 1; L. 1997, ch. 65, § 2; L. 2001, ch. 194, § 1; L. 2003, ch. 128, § 16; L. 2004, ch. 143, § 107; Jan. 1, 2005.