The Pennsylvania Annual Benefit Report Benefit Limited Liability Company (PAIR LLC) is a type of business entity that allows members of the LLC to be shielded from personal liability for the debts, obligations, and liabilities incurred by the business. The PAIR LLC is a special type of LLC that is typically used for the purpose of offering employee benefits including health care, disability, and retirement plans. The PAIR LLC allows employers to offer benefits to their employees without having to establish a separate legal entity. The PAIR LLC can be structured as single-member LCS, multi-member LCS, or even as a partnership. There are various types of PAIR LCS including those that are used to cover medical expenses, disability benefits, long-term care insurance, and retirement plans. The PAIR LLC is a great option for employers who want to provide employees with benefits without having to create a separate legal entity.