Current Direct Loan regulations (34 CFR 685.200 (b) and (c)-RRB- specify that graduate and professional students, and parents borrowingonbehalfof their dependent children, may borrow PLUS loans.
If you are a parent repaying PLUS loans taken out onbehalfof your children, your eligibility for PSLF eligibility is based on your employment, not the employment of the student on whose behalf you borrowed.