Clark D. and Janis L. Pulliam - Page 25

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          are duly licensed by the State of Illinois.  805 Ill. Comp. Stat.           
          10/3.4 (West 1993).  No corporation organized under the Illinois            
          Professional Service Corporation Act may issue any of its capital           
          stock to anyone other than an individual who is duly licensed.              
          805 Ill. Comp. Stat. 10/11.  In order to open, operate, or                  
          maintain an establishment under the Professional Service                    
          Corporation Act, the corporation must have a certificate of                 
          registration.  One requirement for obtaining the certificate of             
          registration is that the shareholders must be licensed.  805 Ill.           
          Comp. Stat. 10/12 (West 1993).                                              
               Although unlicensed owners of funeral directing and                    
          embalming establishments are allowed under 225 Ill. Comp. Stat              
          41/1-20 (West 1993), the unlicensed owner is not allowed to                 
          "engage in any form of funeral directing and embalming".  225               
          Ill. Comp. Stat. 41/1-20(b) (West 1993).  In addition, 805 Ill.             
          Comp. Stat. 10/4 (West 1993) provides that the provisions of the            
          Professional Service Corporation Act do not repeal, modify, or              
          restrict provisions of law that regulate several professions                
          "except insofar as such laws are in conflict with the provisions            
          of this Act [the Professional Service Corporation Act]".  This              
          language indicates that the Professional Service Corporation Act            
          controls in any real or perceived conflict between the Illinois             
          code provisions regarding unlicensed owners.  Hence unlicensed              
          ownership of a professional service corporation engaged in                  






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