Common Pay Master - Does the parent company have to have the lowest company # vs. all of the childre

Hello,

We are setting up for a Common Pay Master scenario. Is there a best practice or "rule" that states the designated parent company # should be/ must be a lower number than any of the children company numbers?

We will be using one FEIN (Federal Employer ID) for many companies; each state will have it's unique state tax ID (one per state).  Also, are there any "gotcha's" in the setup for common paymaster? Since we are using different state tax ID's, I know we will have to use PM GR (paymaster groups).

JDE E1 9.0 Update 1 / Tools 8.98.4.12

Thanks in advance for a quick response!