But your underground will be on load side with a
meter/main at the pole, so you can't use 250.142(A)
Supply Side Equipment for 3 wire. So you have to use:
250.142(B)
Load-Side Equipment.
Except as permitted in 250.30(A)(1), 250.32(B)(1), Exception No. 1, and Part X of Article 250, a grounded (Neutral) circuit conductor shall not be connected to non–current-carrying metal parts of equipment on the load side of the service disconnecting means or on the load side of a separately derived system disconnecting means or the overcurrent devices for a separately derived system not having a main disconnecting means. NFPA 2020
So with 120/240 single phase you would have 2 hot a neutral and a separate grounding conductor from the meter/disconnect to the panel in the dwelling. Also a Grounding Electrode System at the pole structure and at the dwelling.