Entity Structures Spoke · Utah · 2026

What entity should your ABA practice use in Utah?

A standard LLC is usually the simplest fit. Utah offers a professional LLC and a professional corporation, but it does not enforce a strict corporate-practice doctrine, so the flexible standard LLC, open to non-licensee owners, generally works for an ABA practice.

Important · This is not legal advice

This page is general educational information about Utah entity, corporate, and licensing law as it affects applied behavior analysis practices. It is not legal, tax, or business advice, it does not create an attorney-client relationship, and it is not a substitute for advice from a Utah attorney or qualified healthcare regulatory counsel. Whether a profession qualifies for a professional entity, and whether board approval precedes formation, are details that change. Verify current requirements with the Utah Division of Corporations and Commercial Code, the Division of Professional Licensing, and qualified counsel before forming an entity, and do not rely on anything here as a substitute for that advice.

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Verdict for Utah
Use a standard LLC for most ABA practices, with non-licensee owners permitted. A professional LLC and a professional corporation are available, but both require all owners to be licensed and are limited to a single service.

Utah does not enforce a strict corporate-practice-of-medicine doctrine, so an ABA practice can operate through a standard LLC (Utah Code Title 48, Chapter 3a) that may include non-licensee owners. Utah also offers a professional LLC, but every member must be licensed in the service and the entity is limited to a single professional service (Utah Code §§ 48-3a-1104 to 48-3a-1106), and a professional corporation carries the same single-service, licensee-owned pattern (Utah Code Title 16, Chapter 11). Behavior analysts are licensed through the Division of Professional Licensing (Behavior Analyst Licensing Act; Utah Code Title 58, Chapter 61, Part 7). Whether behavior analysis falls within the PLLC statute's list of professional services is worth confirming, but the standard-LLC route does not depend on that.

Is ABA licensed?
Yes (since 2015)
PLLC available?
Yes
Recommended form
Standard LLC
Who can own
Flexible

Is ABA a licensed profession in Utah, and under which agency

Yes. Utah has licensed behavior analysts since 2015 under the Behavior Analyst Licensing Act, administered by the Division of Professional Licensing (Utah Code Title 58, Chapter 61, Part 7), which issues the licensed behavior analyst and licensed assistant behavior analyst credentials. Because behavior analysis is a licensed service, the professional-entity forms are potentially available to an ABA practice. The practical question, given Utah's permissive posture, is whether you would use one, and the answer for most practices is no.

Utah gives an ABA practice three forms, and because it does not enforce a strict corporate-practice doctrine, the simplest one usually wins.

EntityAvailable for ABA?Who may own itWhen to use it
Standard LLC
(Utah Code Title 48, Chapter 3a)
YesAnyone; no licensure restrictionThe usual choice. Flexible, open to non-licensee owners, simplest to maintain.
Professional LLC (PLLC)
(Utah Code §§ 48-3a-1101 to 48-3a-1106)
Yes, if ABA is within the listAll members licensed in the service (§ 48-3a-1105)If you want the professional form. Single service only; DOPL approval may precede.
Professional corporation (PC)
(Utah Code Title 16, Chapter 11)
YesLicensees of the professionA corporate professional form, single service, named with "P.C."

Can a behavior analyst form the professional entity

For a standard LLC, clearly yes, because Utah does not restrict who may use that form. For the professional LLC, the answer turns on a definition. Utah's PLLC statute defines professional services by reference to an enumerated list of licensed professions (Utah Code § 48-3a-1101), and requires every member to be licensed in the service the company offers (Utah Code § 48-3a-1105). Whether behavior analysis, licensed under Title 58, Chapter 61, Part 7, falls within that enumerated list is the detail to confirm with the Division of Professional Licensing before relying on the PLLC form. The reassuring part is that the standard-LLC route does not depend on the answer, so an ABA practice always has a clean path even if the PLLC question needs checking.

In Utah the professional forms exist, but they are not mandatory for ABA. Because the state does not enforce a strict corporate-practice doctrine, the standard LLC is both the simplest and the most flexible choice.

Who is allowed to own it

It depends on the form. A standard LLC may be owned by anyone, including non-licensees, because Utah does not impose a strict corporate-practice doctrine on the profession; the state expressly allows licensed services, including medicine, to be delivered through ordinary business entities. A professional LLC, by contrast, requires every member to be licensed in the service (Utah Code § 48-3a-1105), and a professional corporation requires licensee ownership. So if you want non-licensee or outside ownership, the standard LLC is the path; if you want a licensee-only professional form, the PLLC or PC is available.

Board approval and the single-service rule

Two features distinguish Utah's professional forms from its standard LLC. First, the professional LLC and professional corporation are each limited to a single professional service (Utah Code § 48-3a-1106 for the PLLC; the parallel rule applies to the PC), so they are not vehicles for combining ABA with another profession. Second, the Division of Professional Licensing may need to approve a professional-entity filing before the Division of Corporations accepts the articles, which adds a board step that a standard LLC does not require. A standard LLC is formed directly with the Division of Corporations and Commercial Code. Confirm the current DOPL and Corporations procedures before filing a professional entity.

Naming the entity

A standard Utah LLC uses an ordinary limited-liability-company designator. A professional LLC must include the words professional limited liability company or the abbreviation PLLC or P.L.L.C., and must comply with any naming rules set by the regulating board (Utah Code § 48-3a-1104). A professional corporation must include the words professional corporation or the abbreviation P.C. and may not use incorporated or inc. (Utah Code § 16-11-16). If you use a standard LLC, the ordinary designator applies. Clear the name with the Division of Corporations before filing.

Why choosing the entity is only half the question

Picking the form is one decision. Who may own it, and how outside capital comes in, is the other. In Utah the ownership side is open for a standard LLC: non-licensee owners are permitted, and the absence of a strict corporate-practice doctrine means Utah practices often do not need the management-company structure that strict states force. If you choose a professional form, ownership tightens to licensees. Decide the entity and the ownership together, particularly if you are weighing investors or a multistate model.

Read next: Do you need an MSO for your ABA practice in Utah?

Tax treatment as a separate layer

Entity form and tax classification are separate choices. A Utah LLC or PLLC is taxed by default as a sole proprietorship or partnership depending on the number of members and can elect corporate or S-corporation treatment. A professional corporation is a corporation for tax purposes unless it makes an S election, and Utah applies a franchise and excise tax. The tax choice sits on top of the entity analysis; decide it with a tax adviser.

Multistate practice and foreign qualification

If you operate beyond Utah, the Utah entity is only your home-state piece. To deliver services in another state you generally register there as a foreign entity and meet that state's own ownership and entity rules, which may be far stricter than Utah's. A non-licensee-owned LLC that is fine in Utah can be impermissible in a state that requires licensee-only ownership, so multistate groups usually standardize on a structure that satisfies the strictest state in the footprint. See the practice expansion and sale page for the multistate view.

How this connects to the rest of your compliance stack

Entity choice is one layer. Others interact with it:

  • Ownership and outside capital. Whether you need a management company depends on the ownership you want; in Utah you often do not. See the Utah MSO and ownership page.
  • Licensing and credentialing. The individuals delivering ABA must hold the Utah behavior-analyst license. See licensing and credentialing.
  • Payor and Medicaid enrollment. The entity and its ownership are disclosed at enrollment and revalidation. See Medicaid and insurance mandates.

Forming the entity in Utah: the sequence

  1. License the practitioners. Behavior analysts licensed through the Division of Professional Licensing (Utah Code Title 58, Chapter 61, Part 7).
  2. Choose the form. Standard LLC for most practices; a PLLC or PC if you want a licensee-only professional form, confirming first that ABA qualifies for the PLLC.
  3. Clear the name. Ordinary LLC designator for a standard LLC, or the PLLC or P.C. designator for a professional form; check availability with the Division of Corporations.
  4. Obtain DOPL approval if using a professional entity. A professional-entity filing may require Division of Professional Licensing approval before the articles are accepted.
  5. File with the Division of Corporations and Commercial Code. A certificate of organization for the LLC or PLLC, or articles for the PC.
  6. Adopt an operating agreement and confirm with Utah counsel. Document ownership and management, including any non-licensee ownership of a standard LLC.

Utah entity variables at a glance

VariableUtah value
Is ABA a licensed profession?Yes; licensed since 2015 (Behavior Analyst Licensing Act; Utah Code Title 58, Chapter 61, Part 7; DOPL)
Corporate-practice doctrineNot strictly enforced; licensed services may be delivered through ordinary entities
Is a professional entity required?No; a standard LLC may render ABA
Is a PLLC available?Yes (Utah Code §§ 48-3a-1101 to 48-3a-1106); confirm ABA is within the professional-services list
Who may own a standard LLCAnyone, including non-licensees
Who may own a PLLC or PCLicensees of the profession; all PLLC members licensed (§ 48-3a-1105)
Single or multidisciplinary?Professional entities are single-service (§ 48-3a-1106 for the PLLC)
Board approval to form?DOPL approval may precede a professional-entity filing; none for a standard LLC
NamingPLLC designator (§ 48-3a-1104); P.C. designator (§ 16-11-16); standard LLC designator otherwise
Key authoritiesUtah Code Title 58, Chapter 61, Part 7; Title 48, Chapter 3a (§§ 48-3a-1101, 1104, 1105, 1106); Title 16, Chapter 11

Frequently asked questions

Do I need a PLLC to run an ABA practice in Utah?
Usually no. Utah does not enforce a strict corporate-practice doctrine, so most ABA practices use a standard LLC, which can include non-licensee owners. A professional LLC or professional corporation is available if you want a licensee-only professional form, subject to confirming that ABA qualifies for the PLLC.
Can a non-licensee own my Utah ABA practice?
Through a standard LLC, generally yes. A professional LLC, by contrast, requires every member to be licensed in the service (Utah Code 48-3a-1105), and a professional corporation requires licensee ownership.
Can a behavior analyst form a PLLC in Utah?
A standard LLC is always available. For the professional LLC, whether behavior analysis is within the statute's enumerated list of professional services (Utah Code 48-3a-1101) should be confirmed with the Division of Professional Licensing, since the PLLC requires all members to be licensed in a listed service.
Can a Utah PLLC combine ABA with another profession?
No. Utah's professional LLC and professional corporation are limited to a single professional service (Utah Code 48-3a-1106 for the PLLC), so they cannot combine ABA with a different profession.
What must a Utah PLLC be named?
The name must include the words professional limited liability company or the abbreviation PLLC or P.L.L.C., and comply with the regulating board's naming rules (Utah Code 48-3a-1104). A standard LLC uses the ordinary designator.

Where professional advice is essential, not optional

Utah is permissive on entity form, so the entity choice is a real choice and should be made together with your tax classification and ownership plan. The Utah-specific item to confirm with counsel is whether behavior analysis qualifies for the professional LLC, and whether a Division of Professional Licensing approval step applies, though the standard-LLC route avoids both questions. Confirm the form, the ownership, and any multistate footprint before you file.

The governing authorities to know are the Behavior Analyst Licensing Act (Utah Code Title 58, Chapter 61, Part 7), the professional-services-company provisions of the LLC Act (Utah Code §§ 48-3a-1101 to 48-3a-1106), and the Professional Corporation Act (Utah Code Title 16, Chapter 11, including the naming rule at § 16-11-16).

Confirm current requirements directly

This page describes general patterns in a regulatory environment that changes. The Utah Division of Corporations and Commercial Code, the Division of Professional Licensing, and qualified counsel provide current requirements. Neither this page nor any secondary source should be relied on in place of direct verification with the relevant authorities and counsel.

Last updated June 2026. Utah's entity forms, professional-entity rules, and behavior-analyst licensing requirements can change. Nothing here is legal, tax, or business advice. Consult qualified Utah counsel and a tax adviser before making entity, ownership, or tax decisions.