> ## 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.
# Set up your compliance calendar
> Build the recurring-obligation calendar for a dental group: entity filings, DSO registration renewals, dental license and DEA renewals, CAQH re-attestation, recredentialing cycles, and the CDT rollover every January 1.
A **compliance calendar** tracks recurring obligations for each entity, dentist, and payer. Without one, license renewals, CAQH attestations, and DSO registration deadlines are easy to miss.
## Why the calendar grows quickly in a DSO-PC group
A single practice may have one entity's filings and one dentist's credentials. A DSO-PC group tracks the same obligations across more entities, clinicians, locations, and payers:
* **Per entity:** annual reports, franchise taxes, registered-agent renewals, and foreign qualifications for each PC and the DSO
* **Per state:** DSO registration or licensure where required, each on its own clock
* **Per clinician:** licenses, DEA registrations where applicable, malpractice coverage, CAQH, and continuing education for each dentist and hygienist
* **Per dentist per payer:** recredentialing for each participating payer
* **Per entity per payer:** revalidations and contract renewals
A five-state group with fifteen clinicians and eight payers may be tracking several hundred dated obligations. A spreadsheet can be sufficient at first. Move to a task or credentialing system once owners, reminders, evidence, or reporting become difficult to manage in one sheet.
## The obligations
### Corporate, per entity
| Obligation | Typical cadence | Consequence of missing |
| ---------------------------------------------- | ----------------------------------- | --------------------------------------------------------------------------------------------------------------------- |
| State annual report / statement of information | Annual (varies; some biennial) | Late fees, then administrative dissolution |
| Franchise tax | Annual | Penalties, loss of good standing |
| Registered agent renewal | Annual | Missed service of process |
| Foreign qualification annual report | Annual, per state | Loss of authority to do business |
| Board and shareholder minutes | Annual minimum | Weakens corporate formalities, see [Maintain corporate formalities](/guides/formation/maintain-corporate-formalities) |
| Beneficial ownership reporting | As required, confirm current status | Verify with counsel; requirements changed materially since 2024 |
Administrative dissolution can affect more than corporate status. A dissolved PC may put payer contracts and billing privileges at risk, and reinstatement plus payer notification can take months. Set the annual-report reminder 60 days early.
### DSO registration renewals, per state that requires them
Several states regulate dental support organizations by name, and the filings recur:
| State | Obligation | Cadence |
| -------------- | ---------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------ |
| **Texas** | DSO registration with the Secretary of State (Bus. & Com. Code ch. 73); ≥10% owners and services disclosed | **Annual, by January 31**; up to \$\$1,000/day for failure to file1 |
| **Arizona** | Business-entity registration with the Board of Dental Examiners, per office (A.R.S. § 32-1213) | **Triennial renewal**; 30-day change notifications2 |
| **Kansas** | Registration with the Kansas Dental Board (K.S.A. 65-1470); contract copies inspection-ready | Register within 30 days of a contract; **update within 30 days of any change**3 |
| **Nevada** | Practice-manager registration with the Board of Dental Examiners (NRS 631.388) | Keep current; confirm cadence with the board4 |
| **New Mexico** | Non-dentist owner **license** from the Board of Dental Health Care (§ 61-5A-5.1) | Renewal per board rule. Confirm the current cycle5 |
Initial requirements are covered in [Register a DSO](/guides/compliance/register-a-dso) and each state's row in [DSO laws by state](/reference/legal/dso-laws-by-state). Add the corresponding renewals and change-notice deadlines to the operating calendar after formation counsel finishes the initial filings.
### The CDT rollover, every January 1
The ADA revises the CDT dental procedure code set **annually, effective January 1**, and claims must use the version in effect **on the date of service**. The CDT 2026 cycle included 60 changes: 31 new codes, 14 revisions, and 6 deletions.6 Each December, confirm that the PMS and clearinghouse will update their code tables on January 1, revise fee schedules where needed, and brief the clinical team on reporting changes.
One adjacent one-time deadline worth a calendar entry now: the HIPAA claims-attachment standard (X12 275) has a **compliance date of May 26, 2028**; your attachment workflow and vendors will change before then.7
### Dentist credentials, per dentist (and hygienist)
| Obligation | Typical cadence | Notes |
| ------------------------------------- | ----------------------------------- | ---------------------------------------------------------------------------------- |
| State dental license | 1–3 years, state-specific | Track per state for multi-state dentists; hygienists' licenses too |
| DEA registration | 3 years | For every prescriber; plus state controlled-substance registrations where required |
| Malpractice insurance | Annual | Watch limits against payer minimums; track tail on claims-made policies |
| **CAQH re-attestation** | **\~Every 120 days** | Requires frequent attention; calendar the due date and owner |
| Continuing education | Per state board | Required for license renewal; audit-proof the records |
| BLS/CPR (sedation permits separately) | 2 years; sedation permits per board | Sedation/anesthesia permits carry their own renewal and inspection cycles |
### Payer, per dentist per payer, and per entity per payer
| Obligation | Typical cadence |
| -------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------- |
| Commercial recredentialing (Delta member companies generally run a 3-year cycle)8 | \~Every 3 years |
| Medicaid / dental benefit administrator revalidation | At least every 5 years, state- and DBA-specific |
| Medicare; only if enrolled (e.g., DMEPOS for sleep appliances) | DMEPOS every 3 years; check [the lookup tool](https://data.cms.gov/tools/medicare-revalidation-list) |
| Payer contract renewal / fee schedule review | Annual, per contract |
| EFT/ERA re-verification | Occasional; triggered by bank changes |
Many dental groups have little or no Medicare activity. If an entity *is* enrolled, however, revalidation notices go to the address in PECOS. An unattended address can lead to a missed response and deactivated billing privileges.
### Facility and equipment
| Obligation | Cadence |
| --------------------------------------------------------------------- | -------------------------------------------------------------- |
| X-ray equipment registration with the state radiation-control program | Varies by state. Confirm your state's cycle |
| Amalgam separator inspection/maintenance records (EPA dental rule) | Per manufacturer and rule. Confirm with your compliance vendor |
| OSHA/infection-control training | Annual |
These cadences depend on the state and equipment. Confirm each one with the relevant program and record the resulting date.
### Ongoing monitoring, monthly
| Check | Why |
| -------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------ |
| **OIG LEIE exclusion screening** for all staff and contractors | Employing an excluded individual creates civil monetary penalty exposure. [Search LEIE](https://exclusions.oig.hhs.gov/) |
| **SAM.gov debarment screening** | Same exposure for federal programs |
| State Medicaid exclusion lists | Many states maintain their own |
| License status spot-check | Catches board actions between renewal dates |
Monthly is a widely recommended cadence for exclusion screening. Retain the date and the resulting screenshot or report as evidence of each check.
### HIPAA and compliance program
| Obligation | Cadence |
| --------------------------- | -------------------------------- |
| Security risk analysis | Annual, and on material change |
| Workforce HIPAA training | Annual, plus at onboarding |
| BAA inventory review | Annual, plus on every new vendor |
| Policy review and update | Annual |
| Incident response plan test | Annual |
See [Build a minimum viable HIPAA program](/guides/compliance/build-a-hipaa-program).
### Structural review
| Obligation | Cadence | Why |
| ---------------------------------- | ------------------------------------ | --------------------------------------------------------------------------------------- |
| **MSA and agreement stack review** | Annual, plus on any state law change | CPOD law is moving fast. An MSA drafted in 2023 may not comply where you operate today. |
| CPOD self-audit | Annual | See [Run a CPOD self-audit](/guides/compliance/run-a-cpod-self-audit) |
| Management fee FMV review | Annual, and before any fee change | See [Set the management fee](/guides/agreements/set-the-management-fee) |
| State legislation scan | Quarterly | See the [legislation tracker](/reference/legal/dental-legislation-tracker) |
State-law review is a recurring task because several jurisdictions changed their rules in 2025 and 2026. California's SB 351 extended private-equity and control restrictions to dental practices effective January 1, 2026.9 Kentucky revised its ownership rules effective April 2026 (KRS 313.075, with grandfathering).10 Colorado adopted Rule 1.7 provisions scheduled to become operative January 1, 2027, and North Carolina ended mandatory board review of management arrangements in July 2026. Recheck the structure against current law rather than relying on the date when the agreements were drafted. See [DSO laws by state](/reference/legal/dso-laws-by-state).
## Build it in an hour
Obligation · Entity or person · Jurisdiction/payer · Due date · Owner · Lead time
Include every entity, dentist, hygienist, and payer. The inventory establishes the scope before you assign dates and owners.
60 days for anything requiring a filing or a committee. 30 days for renewals. 14 days for attestations.
"Operations" is not an owner. A person is.
Use a shared calendar with alerts, a task system, or credentialing software. Choose a tool that the assigned owners will review and update.
Add the coming 60 days to the monthly close checklist.
## Template
Copy this structure (Bluebird's home-state rows shown generically; use your states):
| Obligation | Entity / person | Jurisdiction / payer | Due | Lead | Owner | Status |
| ---------------------------- | ------------------ | ------------------------------- | -------------- | -------------- | ---------- | ------ |
| PC annual report | Bluebird Dental PC | Home-state SOS | Per state | 60d | Sam | ☐ |
| Franchise tax | Bluebird DSO LLC | Formation state | Per state | 30d | Sam | ☐ |
| Dental license renewal | Dr. Okafor | State dental board | Per board | 60d | Dr. Okafor | ☐ |
| Hygienist license renewal | Each hygienist | State dental board | Per board | 60d | Ops | ☐ |
| DEA renewal | Dr. Okafor | Federal | 3 yr | 60d | Dr. Okafor | ☐ |
| CAQH re-attestation | Dr. Okafor | CAQH | Rolling \~120d | 14d | Biller | ☐ |
| Malpractice renewal | Bluebird Dental PC | Carrier | Annual | 60d | Sam | ☐ |
| Delta recredentialing | Dr. Okafor | Delta member company | 3 yr | 90d | Biller | ☐ |
| Medicaid DBA revalidation | Bluebird Dental PC | State DBA | Per program | 90d | Biller | ☐ |
| CDT code rollover | Both entities | PMS + clearinghouse | Jan 1 | 30d | Biller | ☐ |
| DSO registration renewal | Bluebird DSO LLC | e.g. Texas SOS, after expansion | Jan 31 | 60d | Sam | ☐ |
| X-ray equipment registration | Bluebird Dental PC | State radiation program | Per state | 60d | Ops | ☐ |
| OIG/SAM screening | All staff | Federal | Monthly | Not applicable | Ops | ☐ |
| MSA review | Both entities | Counsel | Annual | 30d | Sam | ☐ |
| CPOD self-audit | Both entities | Internal | Annual | 30d | Sam | ☐ |
## You've finished the first 90 days
You now have a billing cadence, a process that separates downgrades from denials, a refund workflow, a three-way monthly reconciliation, and a calendar for credentials, registration renewals, and agreement reviews.
## Next
Reassess entity, ownership, filing, payer, and banking requirements in the new state.
## Sources
1. Tex. Bus. & Com. Code ch. 73 (S.B. 519, eff. Sept. 1, 2015): annual filing by January 31 (§ 73.005); civil penalty up to \$\$1,000 per day (§ 73.006). [§ 73.001](https://texas.public.law/statutes/tex._bus._and_com._code_section_73.001).
2. A.R.S. § 32-1213(B)–(E): registration per branch office, triennial renewal, 30-day change notifications. [Statute](https://www.azleg.gov/ars/32/01213.htm).
3. K.S.A. 65-1470 (L. 2011, ch. 114): Kansas Dental Board registration, 30-day windows, contracts subject to board inspection. [Statute](https://ksrevisor.gov/statutes/chapters/ch65/065_014_0070.html).
4. NRS 631.388 (2009): practice-manager registration with the Nevada board. [NRS ch. 631](https://nevada.public.law/statutes/nrs_631.395).
5. NMSA 1978, §§ 61-5A-5(H), 61-5A-5.1: non-dentist owner license; renewal governed by board rule. [Statute](https://codes.findlaw.com/nm/chapter-61-professional-and-occupational-licenses/nm-st-sect-61-5a-5-1.html).
6. ADA News, [60 changes coming to CDT Code in 2026](https://adanews.ada.org/ada-news/2025/june/60-changes-coming-to-cdt-code-in-2026-1/).
7. 91 FR 14350 (March 24, 2026), compliance date May 26, 2028. [Federal Register](https://www.federalregister.gov/documents/2026/03/24/2026-05676/administrative-simplification-adoption-of-standards-for-health-care-claims-attachments-transactions).
8. E.g., Delta Dental of Tennessee, [Credentialing and recredentialing](https://deltadentaltn.com/dentists/credentialing-and-recredentialing-for-dentists); recredentialing generally on a three-year cycle; each member company administers its own.
9. Cal. S.B. 351 (2025), effective January 1, 2026. Summary: Benesch, [California Enacts SB 351](https://www.beneschlaw.com/insight/california-enacts-sb-351-new-restrictions-on-private-equity-and-hedge-fund-involvement-in-physician-and-dental-practices/).
10. KRS 313.075, effective April 13, 2026. [Statute](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56883).