Choosing the right business structure is a crucial decision for solo naturopathic doctors in California. The choice of business entity determines how the naturopathic medical practice is taxed, the extent of personal liability protection and personal asset protection available to the naturopathic doctor, and the administrative requirements the naturopathic doctor will need to manage in operating the naturopathic medical practice.

A future article titled “What are the Business Structure Options for Two or More Naturopathic Doctors in California?” will discuss the additional options available when two or more naturopathic doctors start practicing naturopathic medicine together, however, for naturopathic doctors practicing naturopathic medicine solo in California, the options are limited to sole proprietorships and California Professional Naturopathic Doctor Corporations.

This article provides an overview of the various business structure options available to naturopathic doctors practicing naturopathic medicine solo in California, helping these naturopathic doctors to make an informed choice that aligns with their professional goals and liability concerns in the most tax efficient format possible.

Executive Summary: Putting the Conclusion First for Busy Naturopathic Doctors

Summary of Practicing Naturopathic Medicine as a Sole Proprietor

The primary benefit of a sole proprietorship for naturopathic doctors is its simplicity. There are few legal formalities to establish a sole proprietorship and tax reporting is equally straightforward. However, a sole proprietorship is not a separate legal entity, which means that naturopathic doctor sole proprietors are personally liable for all debts, liabilities, obligations, and legal judgments (including malpractice claims) against their naturopathic medical practice. The lack of a separate legal entity also means there is no distinction between personal and professional business assets for naturopathic doctor sole proprietors, so the debts, liabilities, and legal judgments for which the naturopathic doctor sole proprietor is liable are satisfied from the personal assets of the naturopathic doctor.

Summary of Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

While inherently more complex than naturopathic doctor sole proprietorships, the complexity of a California Professional Naturopathic Doctor Corporation may be reduced by working with the experienced corporate attorneys at San Diego Corporate Law. As a separate legal entity, California Professional Naturopathic Doctor Corporations significantly reduce liability risks and are more tax efficient for most naturopathic doctors. For naturopathic doctors in high-liability practices, this reduction in risk can be substantial. The separate legal entity status of California Professional Naturopathic Doctor Corporations also means there is a distinction between personal and professional business assets for the naturopathic doctor, meaning the debts, liabilities, and legal judgments against the naturopathic medical practice are not generally satisfied from the personal assets of the naturopathic doctor.

Choosing Between a Sole Proprietorship and a California Professional Naturopathic Doctor Corporation

For most naturopathic doctors, the California Professional Naturopathic Doctor Corporation is the right chose because the tax benefits coupled with limited liability protection and ability to separate personal assets from professional business assets far outweighs the increased administrative complexity compared to practicing naturopathic medicine as a sole proprietorship.

Contact San Diego Corporate Law for Assistance Selecting and Forming the Best Business Structure for Your Naturopathic Medical Practice

Take the next step toward securing the ideal business structure for your naturopathic medical practice, whether that is a California Professional Naturopathic Doctor Corporation or another business structure. Contact the experienced corporate attorneys at San Diego Corporate Law today to schedule a consultation and receive personalized, expert guidance tailored to your needs. Our team is here to help you make informed decisions with confidence.

Practicing Naturopathic Medicine as a Sole Proprietor

Practicing naturopathic medicine as a sole proprietor is the simplest and most straightforward business structure for solo naturopathic doctors in California. It requires minimal paperwork to set up compared to other business entity options and offers flexibility in managing the naturopathic medical practice. However, along with these advantages come distinct disadvantages that naturopathic doctors must consider carefully before considering sole proprietorship as the business structure for their naturopathic medical practice.

Administrative Requirements of Practicing Naturopathic Medicine as a Sole Proprietor

One of the primary benefits of a sole proprietorship for practicing naturopathic medicine is the simplicity of establishing a sole proprietorship and the continued simplicity of operating as a sole proprietor.

Sole proprietorships require minimal effort to establish, with few legal formalities involved. Typically, the initial steps of setting up a sole proprietorship include obtaining a local business license to operate legally in the municipal jurisdiction in which the practice will operate and, if applicable, registering a fictitious business name (often referred to as a d/b/a).

Unlike other business structures, there is no need to file complex paperwork or create a formal business entity, which saves both time and money, but as discussed below, there are tradeoffs in exchange for this simplicity.

Taxation of Naturopathic Doctor Sole Proprietors

Tax considerations are a critical aspect to be examined when planning to practice naturopathic medicine as a sole proprietor. Sole proprietors are subject to business income taxation, self-employment taxation, and additional Medicare taxes. Understanding how these taxes apply to naturopathic medical practices is essential for naturopathic doctors when choosing a business structure in which to operate their naturopathic medical practice.

Business Income Taxation When Practicing Naturopathic Medicine as a Sole Proprietor

For naturopathic doctor sole proprietors, business income taxation is both simple and straightforward compared to that of other business entities. Sole proprietors report their business income and expenses on Schedule C (Profit or Loss from Business) to their personal income tax return, using Internal Revenue Service Form 1040. This allows naturopathic doctors to consolidate both personal and business income on a single tax form.

Self-Employment Tax When Practicing Naturopathic Medicine as a Sole Proprietor

While simple and straightforward, taxation of naturopathic doctor sole proprietors is not tax efficient. One significant consideration for naturopathic doctor sole proprietors is self-employment tax. Since a sole proprietor does not receive a salary from their business, they are responsible for paying self-employment taxes to cover Social Security and Medicare contributions. This self-employment tax is reported on Schedule SE, with the current rate at the time of this writing totaling 15.3% of net profit in addition to federal and state income taxes (however, a sole proprietor can deduct half of the self-employment tax paid as an adjustment on their tax return, which provides some financial relief).

Additional Medicare Tax When Practicing Naturopathic Medicine as a Sole Proprietor

High-earning naturopathic doctor sole proprietors may also be subject to the Additional Medicare Tax. This tax applies to individuals whose income exceeds certain thresholds, which are determined based on filing status. For naturopathic doctor sole proprietors filing as single, the threshold is $200,000, while it is $250,000 for naturopathic doctor sole proprietors filing a joint tax return with a spouse. The Additional Medicare Tax rate is 0.9% and applies only to the earnings above the specified threshold. Sole proprietors must calculate and report this tax on Form 8959, ensuring compliance with Internal Revenue Service requirements. It is important for high-earning naturopathic doctors to account for this additional tax in their financial planning to avoid unexpected liabilities.

Conclusions About Taxation of Naturopathic Doctor Sole Proprietors

Understanding the tax implications of a sole proprietorship is integral when deciding which of the available business entities will be the most tax efficient, and understanding self-employment and the Additional Medicare Tax liabilities is the first step in planning and efficiently managing future tax liabilities.

Personal Liability Protection and Personal Asset Protection When Practicing Naturopathic Medicine as a Sole Proprietor

Practicing naturopathic medicine as a sole proprietor, while simple, also comes with challenges regarding personal liability protection and asset protection because a sole proprietorship is not a separate legal entity, and thus does not offer a legal distinction between the naturopathic doctor and the naturopathic medical practice.

Personal Liability for Naturopathic Doctors When Practicing Naturopathic Medicine as a Sole Proprietor

One of the primary risks faced by naturopathic doctor sole proprietors is personal liability. The lack of distinction between the naturopathic doctor and the naturopathic medical practice means that the naturopathic doctor sole proprietor is personally liable for all debts, liabilities, obligations, and legal judgments incurred by the naturopathic medical practice personally, including claims for professional negligence, better known as malpractice, for errors and omissions.

Personal Asset Protection for Naturopathic Doctors When Practicing Naturopathic Medicine as Sole Proprietors

The lack of distinction between the naturopathic doctor and the naturopathic medical practice that makes personal liability a primary risk to naturopathic doctor sole proprietors also means that all assets of the naturopathic doctor, be they strictly personal assets or assets used in the naturopathic medical practice, are subject to claims by creditors and legal claimants against the personal assets of the naturopathic doctor (such as homes, bank accounts, investments, and other property).

Conclusions About Personal Liability and Asset Protection for Naturopathic Doctor Sole Proprietors

The exposure to personal liability for debts, liabilities, obligations, and legal judgments (including those for professional negligence) coupled with the inability to separate personal assets from professional business assets underscores the importance for naturopathic doctors choosing a business structure for their naturopathic medical practice to understand liability risks and take proactive measures to safeguard their personal wealth and future earnings from such claims.

Conclusions About Practicing Naturopathic Medicine as a Sole Proprietor

When deciding whether to practice naturopathic medicine as a sole proprietor, it is essential to weigh the benefits and drawbacks of this business structure. While naturopathic doctor sole proprietorships offer simplicity to naturopathic doctors, naturopathic doctor sole proprietorships come with significant risks and limitations. The advantages and disadvantages of practicing naturopathic medicine as a sole proprietor are compared below together with a recommendation for when a sole proprietorship is the best legal structure for practicing naturopathic medicine.

Advantages of Sole Proprietorship for Naturopathic Doctors

The primary benefit of a sole proprietorship for practicing naturopathic medicine is its simplicity. There are few legal formalities to establish a sole proprietorship and tax reporting is equally straightforward.

Disadvantages of Sole Proprietorship for Naturopathic Doctors

While sole proprietorships are simple to establish, they carry significant risks and are not tax efficient for most naturopathic doctors.

A sole proprietorship is not a separate legal entity, which means that naturopathic doctor sole proprietors are personally liable for all debts, liabilities, obligations, and legal judgments (including malpractice claims). For naturopathic doctors in high-liability naturopathic medical practices, this risk can be substantial.

The lack of a separate legal entity also means there is no distinction between personal and professional business assets for naturopathic doctor sole proprietors, meaning the debts, liabilities, and legal judgments for which the naturopathic doctor sole proprietor is liable are satisfied from the personal assets of the naturopathic doctor.

When is a Sole Proprietorship the Right Business Structure for Practicing Naturopathic Medicine?

A sole proprietorship can be an ideal option for naturopathic doctors starting small-scale naturopathic medical practices with the expectation of low net profit and low liability risks. However, before choosing to practice naturopathic medicine as a sole proprietor, it is essential to weigh the benefits of simplicity against the risks of personal liability and the future growth of the naturopathic medical practice. For naturopathic doctors in high-risk naturopathic medical practice areas or those who anticipate growth in their naturopathic medical practice may want to avoid practicing naturopathic medicine as a sole proprietorship in favor of a business entity that is more tax efficient and provides limited liability protection together with the separation of personal assets from professional business assets.

For a more detailed understanding of the differences between professional sole proprietorships and California Professional Naturopathic Doctor Corporations and when a sole proprietorship is the best choice of business structure for naturopathic medical practices, see “When Not to Use a California Professional Naturopathic Doctor Corporation” for more information.

Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

Practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation is not as simple or straightforward as practicing naturopathic medicine as a sole proprietor, however, a California Professional Naturopathic Doctor Corporation provides the tax efficiency, limited liability protection, and separation of personal assets of the naturopathic doctor from the professional business assets of the naturopathic medical practice that naturopathic doctor sole proprietorships lack.

Administrative Requirements of Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

In order to enjoy the tax efficiency, limited liability protection, and separation of personal assets a California Professional Naturopathic Doctor Corporation provides, naturopathic doctors are faced with the complexity of establishing a California Professional Naturopathic Doctor Corporation. While this formation process is complex, naturopathic doctors may rely upon the experienced corporate attorneys at San Diego Corporate Law to draft and file all the required legal documents for the California Professional Naturopathic Doctor Corporation, leaving naturopathic doctors with essentially the same tasks they would undertake to establish a sole proprietorship. It is also worth noting that legal fees and costs of forming a California Professional Naturopathic Doctor Corporation are usually qualified business expenses that are tax deductible.

In addition to the initial formation of a California Professional Naturopathic Doctor Corporation, every year after the initial formation of a California Professional Naturopathic Doctor Corporation a Statement of Information must be filed with the California Secretary of State and a shareholder and board of directors meeting must be held. Just as with the formation of a California Professional Naturopathic Doctor Corporation, San Diego Corporate Law can assist in the annual requirements of practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation.

Despite the additional administrative requirements of practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation compared to practicing naturopathic medicine as a sole proprietorship, an experienced corporate attorney can make the difference in requirements comparable.

For a more detailed understanding of the administrative requirements for forming and maintaining a California Corporation, see “The 7 Steps for Forming a California Professional Naturopathic Doctor Corporation” for more information.

Taxation of California Professional Naturopathic Doctor Corporations

As with naturopathic doctor sole proprietorships, tax considerations are a critical aspect to be examined when planning to practice naturopathic medicine with a California Professional Naturopathic Doctor Corporation. While naturopathic doctors practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation are subject to business income taxation, payroll taxes for wages, and franchise taxes paid to the California Franchise Tax Board, naturopathic doctors practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation are not subject to self-employment taxation or additional Medicare taxes. Understanding how these taxes apply to naturopathic medical practices is essential for naturopathic doctors choosing a business structure in which to operate their naturopathic medical practices.

Business Income Taxation When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

A California Professional Naturopathic Doctor Corporation is by default taxed as a personal service corporation (sometimes referred to as a professional service corporation), which is essentially a C Corporation (commonly referred to as a C-Corp) wherein corporate taxes applied to corporate profits are taxed directly at the federal and state levels at the corporate income tax rate, and any distributed dividends are subject to taxation again against the individuals receiving the dividends (referred to as “double taxation”). However, a California Professional Naturopathic Doctor Corporation may (and almost always should) elect to be treated as an S Corporation (commonly referred to as an S-Corp), which fundamentally changes how income is taxed. This article will focus on S Corporation taxation of California Professional Naturopathic Doctor Corporations.

Electing S Corporation status alters the tax treatment by enabling pass-through taxation. This means the profits and losses of the California Professional Naturopathic Doctor Corporation after payment of a reasonable salary to the naturopathic doctor are passed directly to the naturopathic doctor as the shareholder who in turn reports those profits on their personal income tax returns to pay federal income tax and state income tax on the net profit of the California Professional Naturopathic Doctor Corporation to pay personal income tax of the net profits of the naturopathic medical practice.

For more information about the election of S Corporation status for a California Professional Naturopathic Doctor Corporation, see “Can a California Professional Naturopathic Doctor Corporation Be an S-Corp?” for more information.

Self-Employment Tax When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

Unlike naturopathic doctor sole proprietorships, which require the naturopathic doctor sole proprietor to pay self-employment tax on the entire net profit of the professional practice, the naturopathic doctor-shareholder of a California Professional Naturopathic Doctor Corporation is not subject to self-employment taxes.

Instead of self-employment taxes on the entire net profit of the naturopathic medical practice, with a California Professional Naturopathic Doctor Corporation employee and employer contributions to payroll tax are only paid on the reasonable salary of the naturopathic doctor. While the sum of the employee and employer contributions total 15.3% (the same percentage as self-employment tax), the calculation of the tax is based upon the reasonable salary of the naturopathic doctor only and not the net profit of the California Professional Naturopathic Doctor Corporation, which may result in significant annual tax savings compared to a sole proprietorship.

Additional Medicare Tax When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

As discussed above for naturopathic doctor sole proprietorships, the Additional Medicare Tax is an extra 0.9% tax applied to earned income exceeding certain thresholds. However, because the Additional Medicare Tax is only applied to earned income and the net profit of a California Professional Naturopathic Doctor Corporation is not deemed to be “earned” income, the Additional Medicare Tax would only be applicable to naturopathic doctors practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation if the reasonable salary of the naturopathic doctor exceeded the thresholds, meaning for all intents and purposes, practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation does not subject naturopathic doctors to the Additional Medicare Tax.

Annual Franchise Tax for California Professional Naturopathic Doctor Corporations

California Professional Naturopathic Doctor Corporations must pay an annual franchise tax that naturopathic doctor sole proprietorships do not pay. The franchise tax paid by a California Professional Naturopathic Doctor Corporation taxed as an S Corporation is 1.5% of net profit with a minimum of $800 annually. While this is a tax not paid by naturopathic doctor sole proprietorships, the annual franchise tax is very small in comparison to self-employment taxes and the Additional Medicare Taxes paid by naturopathic doctor sole proprietors.

Conclusions About Taxation of California Professional Naturopathic Doctor Corporations

Understanding the tax benefits of a California Professional Naturopathic Doctor Corporation is integral when deciding which of the available business entities will be the most tax efficient, and understanding self-employment and the Additional Medicare Tax liabilities is the first step in planning and efficiently managing future tax liabilities.

For a more detailed understanding of the taxation of California Professional Naturopathic Doctor Corporations, see “What Tax Benefits Does a California Professional Naturopathic Doctor Corporation Provide?” for more information.

Personal Liability Protection and Personal Asset Protection When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

Practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation, while more complex than practicing naturopathic medicine as a sole proprietorship, overcomes many of the personal liability protection and asset protection shortcomings of naturopathic doctor sole proprietorships. A California Professional Naturopathic Doctor Corporation is a separate legal entity distinct from the naturopathic doctor, thus offering a legal distinction between the naturopathic doctor and the naturopathic medical practice as well as personal and business assets of the naturopathic doctor.

Personal Liability Protection for Naturopathic Doctors When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

Practicing naturopathic medicine with a California Professional Naturopathic Doctor Corporation resolves most of the risks faced by naturopathic doctor sole proprietors for personal liability. California Professional Naturopathic Doctor Corporations provide a separate legal entity distinct from the naturopathic doctor, meaning the naturopathic doctor is generally not personally liable for the debts, liabilities, obligations, and legal judgments incurred by the naturopathic medical practice.

Under California law, claims for professional negligence, better known as malpractice, for errors and omissions of naturopathic doctors are personal to the naturopathic doctors and not shielded by the existence of the California Professional Naturopathic Doctor Corporation, however, malpractice is an insurable risk and appropriately apportioned professional liability insurance may be used to indemnify the naturopathic doctor from this risk.

Personal Asset Protection for Naturopathic Doctors When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

The separate legal entity and distinction between the naturopathic doctor and the naturopathic medical practice provided by a California Professional Naturopathic Doctor Corporation means that, unlike a sole proprietorship, the California Professional Naturopathic Doctor Corporation separates the personal assets of the naturopathic doctor from professional business assets of the naturopathic medical practice. Therefore, claims by creditors and legal claimants against the California Professional Naturopathic Doctor Corporation are generally limited to the professional business assets of the California Professional Naturopathic Doctor Corporation and are not satisfied against the personal assets (such as homes, bank accounts, investments, and other property) of the naturopathic doctor.

Conclusions About Personal Liability and Asset Protection When Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

The limitation of personal liability for debts, liabilities, obligations, and legal judgments against the California Professional Naturopathic Doctor Corporation coupled with the ability to separate personal assets from professional business assets makes the use of a California Professional Naturopathic Doctor Corporation the choice for naturopathic doctors who wish to limit their personal liability and protect their personal wealth and future earnings from most claims arising out of their naturopathic medical practice.

For a more detailed understanding of the liability protection and asset protection of California Professional Naturopathic Doctor Corporations, see “What Liability Protection Does a California Professional Naturopathic Doctor Corporation Provide?” for more information.

Conclusions About Practicing Naturopathic Medicine with a California Professional Naturopathic Doctor Corporation

When deciding if practicing naturopathic medicine as a California Professional Naturopathic Doctor Corporation is worth the additional cost and administrative requirements, it is essential to weigh the benefits and drawbacks of this business structure. While California Professional Naturopathic Doctor Corporations are more complex, California Professional Naturopathic Doctor Corporations resolve many of the significant risks and limitations inherent to practicing naturopathic medicine as a sole proprietorship. The advantages and disadvantages of operating with a California Professional Naturopathic Doctor Corporation are compared below together with a recommendation for when a California Professional Naturopathic Doctor Corporation is the best legal structure for practicing naturopathic medicine.

Advantages of California Professional Naturopathic Doctor Corporations

While practicing naturopathic medicine as a sole proprietorship is simple to establish, doing so carries significant risks and is not tax efficient for most naturopathic medicine. California Professional Naturopathic Doctor Corporations significantly reduce liability risks and are more tax efficient for most naturopathic medicine.

A California Professional Naturopathic Doctor Corporation is a separate legal entity, which means the naturopathic doctor is generally shielded from personally liable for debts, liabilities, obligations, and legal judgments (other than the insurable risk of malpractice liability). For naturopathic doctors in high-liability naturopathic medical practices, this reduction in risk can be substantial.

The separate legal entity status also means there is a distinction between personal and professional business assets for naturopathic doctors, meaning the debts, liabilities, and legal judgments against their naturopathic medical practice are not generally satisfied from the personal assets of the naturopathic doctor.

Disadvantages of California Professional Naturopathic Doctor Corporations

The primary benefit of a sole proprietorship is its simplicity, and in turn the primary disadvantage of a California Professional Naturopathic Doctor Corporation is the relative complexity of formation and operation. However, naturopathic doctors may rely upon the experienced corporate attorneys at San Diego Corporate Law to draft and file all the required legal documents for establishing and maintaining the California Professional Naturopathic Doctor Corporation, leaving these naturopathic doctors with essentially the same tasks they would undertake to establish and maintain a sole proprietorship.

When is a California Professional Naturopathic Doctor Corporation the Right Business Structure for Practicing Naturopathic Medicine?

A California Professional Naturopathic Doctor Corporation can be an ideal option for naturopathic doctors starting naturopathic medical practices based upon the tax efficiency, limited liability protection, and separation of personal assets from professional business assets that California Professional Naturopathic Doctor Corporations provide. Small-scale naturopathic medical practices with the expectation of revenue growth can benefit from starting as a California Professional Naturopathic Doctor Corporation to avoid the future need to reestablish the naturopathic medical practice as revenue grows. Similarly, small-scale naturopathic medical practices in high-risk practice areas may benefit from the limited liability protection and separation of personal assets from professional business assets provided by a California Professional Naturopathic Doctor Corporation regardless of revenue or profitability.

For a more detailed understanding of the differences between naturopathic doctor sole proprietorships and California Professional Naturopathic Doctor Corporations, and when a California Professional Naturopathic Doctor Corporation is the best choice of business structure for a professional practice, see “When to Use a California Professional Naturopathic Doctor Corporation” and “Sole Proprietorship vs Professional Naturopathic Doctor Corporation in California” for more information.

Naturopathic Doctors in California May Not Practice Naturopathic Medicine as a Limited Liability Company (LLC) or Professional Limited Liability Company (PLLC)

A The experienced corporate attorneys at San Diego Corporate Law are frequently asked about limited liability companies and professional limited liability companies, so this topic will be briefly discussed here.

California law explicitly prohibits naturopathic doctors, their professional employees, and other licensed professionals from operating their practices as Limited Liability Companies (LLCs) or Professional Limited Liability Companies (PLLCs). This prohibition may be found in California Corporations Code Section 17701.04(e), which reads:

“Nothing in this title shall be construed to permit a domestic or foreign limited liability company to render professional services, as defined in subdivision (a) of Section 13401 and in Section 13401.3, in this state.”

Instead, California requires naturopathic doctors who wish to operate in corporate form to utilize other types of business entities, such as California Professional Naturopathic Doctor Corporations.

For a more detailed understanding of the prohibition on the use of LLCs for naturopathic medical practices in California, see “Can a Naturopathic Doctor Practice Naturopathic Medicine Using a California LLC?” and “Can I Use a PLLC to Practice Naturopathic Medicine in California?” and for more information.

If an LLC or PLLC is currently being used for a naturopathic medical practice in California, see “10 Steps to Convert LLC to Professional Naturopathic Doctor Corporation in California” and “Four Reasons Not to Convert LLC to Professional Naturopathic Doctor Corporation in California” or “12 Steps to Convert a PLLC to a California Professional Naturopathic Doctor Corporation” and “Four Reasons Not to Convert Foreign LLC or PLLC to a California Professional Naturopathic Doctor Corporation” for more information about bringing the professional practice into compliance with California law.