As used in this article, unless the context otherwise requires, the term: (a) "licensing authority" means the regents of the university of the state of New York or the state education department, as the case may be, in the case of all professions licensed under title eight of the education law, and the appropriate appellate division of the supreme court in the case of the profession of law.

1. (b) "Profession" includes any practice as an attorney and counselor-at-law, or as a licensed physician, and those occupations designated in title eight of the education law.
2. (c) "Professional service" means any type of service to the public which may be lawfully rendered by a member of a profession within the purview of his or her profession.
3. (d) "Professional service corporation" means a corporation organized under this article.
4. (e) "Officer" does not include the secretary or an assistant secretary of a corporation having only one shareholder.

5. (f) "Other business entity" means any person other than a natural person, general partnership or a domestic or foreign business corporation, and includes a professional service limited liability company formed pursuant to the provisions of the New York limited liability company law. * (g) "Design professional service corporation" means a corporation organized under this article practicing professional engineering, architecture, landscape architecture, or land surveying, or practicing any combination of such professions. The provisions of this article applicable to professional service corporations shall apply to design professional service corporations except to the extent that any provision is either inconsistent with a provision expressly applying to design professional service corporations or not relevant thereto. * NB Effective until November 21, 2016 * (g) "Design professional service corporation" means a corporation organized under this article practicing professional engineering, architecture, landscape architecture, geology, or land surveying, or practicing any combination of such professions. The provisions of this article applicable to professional service corporations shall apply to design professional service corporations except to the extent that any provision is either inconsistent with a provision expressly applying to design professional service corporations or not relevant thereto. * NB Effective November 21, 2016 * (h) "Design professional" means an individual licensed and registered pursuant to title eight of the education law to practice professional engineering, architecture, landscape architecture or land surveying. * NB Effective until November 21, 2016 * (h) "Design professional" means an individual licensed and registered pursuant to title eight of the education law to practice professional engineering, architecture, landscape architecture, geology or land surveying. * NB Effective November 21, 2016

   1. (i) "Employee stock ownership plan" (ESOP) means a defined contribution plan established pursuant to Section 4975(e)(7) of the Internal Revenue Code.