Within the Lophotrochozoa, the Bryozoa or Ectoprocta remain one of the phyla whose phylogenetic relation to other lophotrochozoans is still controversely discussed. To complement existing data and to gain more insight into bryozoan character evolution, we analyzed the morphology of the larva of the phylactolaemate Plumatella sp. The larva of Plumatella spp. consists of an outer ciliated mantle that covers two differentiated polypides. The muscular and serotonergic nervous system of the polypides correspond to previous studies. The two polypides and their corresponding buds differ in size, which, together with a comparison among bryozoans, indicates that a single polypide is the basal condition. The whole larval mantle and mantle fold are supplied with circular and longitudinal muscles, the former being more pronounced in the mantle fold. The apical plate on the anterior side contains a diffuse mesh of crossing fibers and thus differs from previous descriptions, which recognized a regular muscular grid. The serotonergic nervous system in the mantle and mantle fold consists of a diffuse basiepidermal nerve net with its highest concentration at the apical plate. Serotonin immunoreactivity so far has not been detected in the mantle fold. However, the presence of other neurotransmitters in the mantle fold shown by previous studies indicates that this nerve net is a common feature of phylactolaemate larvae. The main difference between currently analyzed phylactolaemate larvae seems to be the complexity of the larval mantle musculature, which most likely plays an important role during metamorphosis. This study confirms previous interpretations that the apical plate pole does not correspond to the apical pole of gymnolaemate larvae but to their oral side. Accelerated asexual development on the aboral pole leads to the suggestion that an apical organ is never formed and the apical plate compensates for its absence in the free-swimming period.