How to Open a Second Law Firm Office in 2026: The 12-Step Financial, Trust Account, and Multi-Entity Setup Playbook

Opening a second office is usually treated as a real estate and hiring decision. It is mostly an accounting decision. Here is the 12-step sequence for setting up entity structure, a second-state IOLTA account, office-level profit and loss reporting, and the intercompany mechanics — before you sign a lease.