> ## Documentation Index > Fetch the complete documentation index at: https://dso.getlemma.com/llms.txt > Use this file to discover all available pages before exploring further. # Per-entity account & access checklist > A repeatable setup checklist for every new PC: accounts, dental payer EFT enrollments, signers, bookkeeper access, invoicing, statements, and check stock. Use this checklist for each new professional entity. A consistent sequence makes later setups easier to plan, review, and hand off. ## Phase 1, before the entity exists * [ ] Entity name decided, satisfying professional entity naming rules * [ ] Naming convention confirmed for accounts: `[Brand] [State] PC, [Purpose]` * [ ] Chart of accounts template ready (**identical to every other PC**) * [ ] Registered agent arranged * [ ] Friendly dentist vetted: dental license verified, OIG LEIE and SAM.gov clear, documented ## Phase 2, formation * [ ] Formation documents filed and state-stamped * [ ] Board pre-approval obtained, if the state requires it * [ ] Bylaws or operating agreement adopted * [ ] Organizational consents adopted, **naming account signers** * [ ] Shares or membership interests issued, with restrictive legend * [ ] Transfer restriction agreement executed * [ ] **EIN obtained; CP 575 legal name recorded exactly as printed** * [ ] State tax and employer registrations complete * [ ] DSO foreign-qualified in this state, if new * [ ] DSO registration filed with the state, where required (Texas, Kansas, Nevada, Arizona, New Mexico, and others. See [Register a DSO](/guides/compliance/register-a-dso)) ## Phase 3, identifiers * [ ] **Type 2 NPI** obtained, with the NPPES legal name matching the CP 575 **exactly** * [ ] Group **taxonomy** selected and recorded (`1223G0001X` general practice, or the specialty code. See [Taxonomy codes](/reference/edi/taxonomy-codes)) * [ ] Each dentist's **Type 1 NPI** confirmed (no duplicates created) * [ ] CAQH profiles updated with this location and re-attested * [ ] W-9 prepared with the exact CP 575 legal name ## Phase 4, banking * [ ] **Operating account** opened, in the PC's name * [ ] **Signer is the PC's licensed officer**, not a DSO executive * [ ] **No DSO withdrawal authority**: no standing sweep, no ACH debit authorization, no DSO signer * [ ] Read-only access provisioned: bookkeeper, controller, reconciler * [ ] Naming convention applied * [ ] Beneficial ownership answered **accurately** (the dentist, 100%) * [ ] Routing and account numbers recorded for EFT enrollment * [ ] **ACH addenda visibility confirmed**, you need the TRN to reconcile * [ ] Payroll account opened, if segregating * [ ] Refund/disbursement account opened, if applicable * [ ] **Check stock ordered, drawn on this PC's account**, with this PC's signer * [ ] Payment card issued for this entity, labeled ## Phase 5, payer enrollment Per payer, and each Delta Dental member company is its own payer, contracted per state, so the new state means a new Delta relationship: * [ ] Group contract executed **by the PC's officer**; effective date recorded * [ ] Fee schedule obtained and reviewed **before** signing, including downgrade and network-leasing terms * [ ] Timely filing limit and appeal deadline recorded * [ ] Each dentist credentialed and linked; provider effective dates recorded * [ ] Retro-effective dates requested **in writing** * [ ] **EDI** enrollment approved (not merely submitted) * [ ] **ERA** enrollment pointing at your **current** clearinghouse * [ ] **EFT** enrollment pointing at the account authorized for the enrolled billing provider * [ ] Any VCC-paying payer converted to EFT * [ ] Test claim submitted and accepted at 277CA * [ ] First 835 received and posted * [ ] First EFT confirmed in the correct account, reassociating by TRN Plus: * [ ] Medicaid: the applicable state enrollment plus each current plan, administrator, contracting, credentialing, or affiliation step required by the state's delivery model * [ ] Medicare, only if applicable: Part B entity, dentist, and reassignment records completed through PECOS or the current CMS-855B/CMS-855I workflow; CMS-588 EFT and PTANs recorded; separate CMS-855S supplier enrollment completed for each applicable DMEPOS location ## Phase 6, billing stack * [ ] Entity configured in the PMS with its own Tax ID and group NPI * [ ] **Separate submitter configuration** at the clearinghouse, so claims cannot go out under another entity's Tax ID * [ ] Attachment service configured for this entity (NEA/Vyne or clearinghouse-integrated), so required radiographs and narratives are transmitted with the appropriate claims * [ ] Fee schedules loaded, per payer, for underpayment and downgrade detection * [ ] Scrubber edits configured, including the preauthorization-required edit for Medicaid and DHMO work * [ ] ERA auto-posting configured, with group code mapping tested against a real 835 ## Phase 7, accounting * [ ] General ledger created from the **identical** chart of accounts template * [ ] **Intercompany account pairs** created on both sides: * Management fee expense (PC) ↔ revenue (DSO) * Loan payable (PC) ↔ receivable (DSO) * Interest expense (PC) ↔ income (DSO) * [ ] Added to the consolidation model with eliminations * [ ] Added to the monthly close checklist * [ ] Management fee invoice template configured for this entity * [ ] **Uncashed-check ledger** started ## Phase 8, agreements * [ ] **MSA** executed, drafted for **this state's** current law * [ ] Transfer restriction agreement executed * [ ] **BAA** executed (this PC ↔ DSO, a separate one per PC) * [ ] IP/brand license extended to this entity * [ ] Dentist employment agreements executed, with **state-appropriate** restrictive covenants * [ ] Board and member consents adopted by both entities ## Phase 9, compliance calendar * [ ] State annual report due date, with 60-day lead * [ ] Franchise tax due date, with 30-day lead * [ ] Registered agent renewal * [ ] Owner's dental license renewal and DEA, with 60-day lead * [ ] **CAQH re-attestation**, with 14-day lead * [ ] Malpractice renewal, with 60-day lead * [ ] DSO registration renewal, in the states that require one * [ ] Medicare revalidation, with 90-day lead, if enrolled for crossover work * [ ] Medicaid, plan, and dental-administrator revalidation as applicable to the current delivery model * [ ] Payer recredentialing dates * [ ] LEIE, SAM.gov, and state-list screening at the cadence required by applicable sources and the documented risk policy * [ ] Annual MSA review * [ ] Annual [CPOD self-audit](/guides/compliance/run-a-cpod-self-audit) ## Phase 10, verify before go-live * [ ] Entity active and in good standing * [ ] Legal name, TIN, NPI, and any permitted DBA reconcile across IRS, W-9, NPPES, bank, and payer records as each form requires * [ ] Signers, approvers, delegates, and online roles match governing resolutions and state-law control requirements * [ ] Every EFT enrollment points at the account authorized for the enrolled billing provider * [ ] Every ERA enrollment points at your **current** clearinghouse * [ ] Test claim accepted; test remittance posted; test deposit reconciled by TRN * [ ] Entity added to the close checklist, consolidation model, and compliance calendar * [ ] Per-entity setup runbook updated with anything learned ## Four checks before go-live Confirm these four items before the entity begins billing: 1. **Identity fields reconcile across source records**; a legal-name, TIN, NPI, DBA, or account-holder mismatch can cause enrollment or payment failures 2. **EFT to the account authorized for the enrolled billing provider**, with the legal name, TIN, ownership, and control matching payer and bank records 3. **ERA pointing at your current clearinghouse**, otherwise you get money you cannot post 4. **No unsupported unilateral manager control over a professional entity's account**; test the state's rule, resolutions, online permissions, sweeps, and actual approvals together