March 2015 Nugget

the

March 2015

It’s Tax Time! Everything You Wanted To Know About Taxes But Were Too Afraid To Ask A PUBLICATION OF THE SACRAMENTO DISTRICT DENTAL SOCIETY

DON’T MISS THESE UPCOMING EVENTS! Join us for

Dental Day at Raley Field! upcoming general meetings

JUNE 18

2016

continuing education 8:30am–1:30pm • SDDS Classroom • 5 CEU, core • $175

3 CEU, core • 5:45pm–9:00pm • Hilton, Arden West • $60

Guest Night

Practice Team Motivation

Oral Health Does the Heart Good

Presented by: Amy Morgan (Pride Institute)

Presented by: Kimberly S. Newlin, RN, CNS, NP & Toni Adams, RDH, MA

Friday, March 13, 2015

Tuesday, March 10, 2015

• Create a compelling statement of goals for your practice • Learn the key essentials to creating a culture that values team energy • Identify methods of improving performance shortfalls that affect morale • Reward and recognize your team based on performance

• Summarize the links between oral and general health • Acquire strategies to decrease risk of cardiovascular disease

Alma Mater Night X-Rated Imaging Pearls

Presented by: David C. Hatcher, DDS, MSc, MRCD

business forum

Tuesday, April 14, 2015

6:30pm–9:00pm • SDDS Classroom • 2.5 CEU, core • $69

• Be able to recognize key anatomic boundary conditions

The Business of Dentistry

Foundation Night

Presented by: Amy Morgan (Pride Institute)

The Dentists, the Patients, and the Community Presented by: Craig S. Yarborough, DDS, MBA

Tuesday, May 12, 2015 • Challenges facing the new dentist—the profession and their patients

FRIDAY, MAY 8, 2015 •

Thursday, March 12, 2015 • Building your culture based on your values and vision • Matching your goals to your vision • Gaining buy-in from your team by promoting an environment of care and interdependence

annual golf tournament

Annual Golf Tournament to benefit Sacramento District Dental Society's Foundation

May 8, 2015 Empire Ranch Golf Club (Folsom, CA) • 8:00am Shotgun CONTESTS! • DRINKS ON THE COURSE! • RAFFLE PRIZES! • GOLF SOUVENIRS! All SDDS members and their guests are invited! Hope to see you there!

Contents March 2015

VOLUME 61, NUMBER 3

COVER IMAGE CREDIT: ISTOCK

FEATURES

10 12 13 14 15 16 17 18

Nugget Editorial Board Carl Hillendahl, DDS • Editor-in-Chief Paul Binon, DDS, MSD Donna Galante, DMD Matthew Hall, DDS Brandon Martin, DDS, MS James Musser, DDS Hana Rashid, DDS Ash Vasanthan, DDS, MS

Editors Emeritus William Parker, DMD, MS, PhD Bevan Richardson, DDS

Awards

International College of Dentists (ICD) 2014 • Outstanding Cover, honorable mention 2014 • Golden Pen, honorable mention 2013 • Outstanding Cover 2012 • Overall Newsletter 2010 • Platinum Pencil Outstanding use of graphics

2007 • Overall Newsletter 2007 • Outstanding Cover 2007 • Golden Pen, honorable mention

Employing Your Children

Ben Anders, CPA

2014 Retroactive Tax Law Changes Ben Anders, CPA

Planning to Process Payroll Yourself? Ben Anders, CPA

Spend Some Quality Tax Time With Your CPA John Urrutia, CPA

What Type of Entity Should You Choose? Neil Beeman, CPA

ACA—A Caution for Small Businesses Craig Fechter, CPA

Tax-Deferred Catch-up Contributions Samuel Scott Goodyear

Tax Savings & Retirement Plans Rashida Lilani, CFP, CMFC

Specials

24-25 Use Caution with Patient Referrals, Loyalty Programs Reprinted with permission from CDA

Regulars:

4 5 6 7 9 22 23 27 28

President’s Message Cathy’s Corner Volunteer Opportunities You Should Know From the Editor’s Desk Foundation Committee Corner YOU: The Dentist… the Employer We’re Blowing Your Horn!

29 30 31–33 34 35 36

Membership Update Advertiser Index Vendor Members Job Bank Classified Ads SDDS Calendar of Events

Article / series of articles of interest to the profession

The Nugget • Sacramento District Dental Society • www.sdds.org

President’s Message Building Smiles

One Person at a Time

A

t a time when we are usually preparing for our yearly donations to Uncle Sam, it is difficult to think about giving more. I am, however, going to suggest just that. Not a donation of your treasure, but your time and skill. This month our dental community has the opportunity to once again show why our profession is so well respected. CDA cares will return to Sacramento on March 27 and 28. We will again fill

By Viren Patel, DDS

2015 SDDS President

100 chairs with scores of people in our community who are in dire need of dental care. Please set aside this time in your calendar to be a part of a life changing event for all concerned. Those who have helped in previous years return readily and those that have not will experience the amazing fulfillment that helping others in need gives. We will once again touch lives in ways only we can, relieving pain and building smiles one person at a time. 

LINK OF THE MONTH! www.sdds.org/practice-team-motivation

4 | The Nugget • Sacramento District Dental Society

Cathy’s Corner LEADERSHIP President: Viren Patel, DDS Immediate Past President: Kelly Giannetti, DMD, MS President Elect/Treasurer: Wallace Bellamy, DMD Secretary: Nancy Archibald, DDS Editor: Carl Hillendahl, DDS Executive Director: Cathy Levering Guy Acheson, DDS Dean Ahmad, DDS, MS Margaret Delmore, MD, DDS Volki Felahy, DDS Bryan Judd, DDS Beverly Kodama, DDS Lisa Laptalo, DDS Peter Worth, DDS Robert Gillis, DMD, MS Terry Jones, DDS

EXECUTIVE COMMITTEE

BOARD OF DIRECTORS

Member Benefits

By Cathy B. Levering

SDDS Executive Director

“Part Deux!” TRUSTEES

CPR: Greg Heise, DDS Ethics: Jag Heir, DMD, MD Leadership Development: Kelly Giannetti, DMD, MS Membership: Kristen Adams, DDS Peer Review: Brett Peterson, DDS

COMMITTEES

CE Task Force: Nancy Archibald, DDS Social Media Task Force: Kristen Adams, DDS/Bryan Judd, DDS 1T1B Task Force: Guy Acheson, DDS GMC Denti-Cal Task Force: Terry Jones, DDS/ Warren McWilliams, DDS Large Group Practice Task Force: Peter Worth, DDS Amalgam Advisory: Wai Chan, DDS/Viren Patel, DDS Budget & Finance Advisory: Wallace Bellamy, DMD Bylaws Advisory: Kelly Giannetti, DMD, MS Fluoridation Advisory: Kim Wallace, DDS/ Rick Kennedy, DDS Forensics Advisory: Mark Porco, DDS Legislative Advisory: Steve Leighty, DDS Strategic Planning Advisory: Wallace Bellamy, DMD/Nancy Archibald, DDS

TASK FORCES ADVISORY WORKGROUPS

STANDING

Y

ou asked for it! Last month in Cathy’s Corner, I talked about the valuable member benefits you get from your ADA, CDA and SDDS membership. This month, one of the most valuable events is happening—back by popular demand and request of our members! On Thursday, March 12 and Friday, March 13, we are pleased to present Amy Morgan from the Pride Institute! She will be presenting a Thursday night Business Forum titled, “The Business of Dentistry: How to Work “ON” the Business while Working “IN” the Business.” These Business Forums (we have four per year) are presented by the Membership Committee all in the interest of helping you with your business and your business decisions. If you have some suggestions for next year’s forums, please let us know this month. (We are setting next year’s schedule now.) Then, on Friday, March 13, Amy will present for doctors AND their teams: Practice Team Motivation: Building a Passionate Team That Creates Enthusiastically Appreciative & Compliant Patients How do you create a team that’s an excited, self-motivated team of your dreams? It all starts with effectively communicating what you want, and developing a plan that’s easy to follow by your team, one that provides feedback along the way, and that rewards and recognizes your team for a job well done. Sound easy? It is, once you learn how to: • Create a compelling statement of goals for your practice

Foundation: Kevin Keating, DDS, MS Golf Tournament: Damon Szymanowski, DMD SacPAC: Matthew Campbell, Jr. DDS Smiles for Kids: Donald Rollofson, DMD

SPECIAL EVENTS OTHER

Cathy Levering | Executive Director Julia Marino | Publications Manager/ Graphic Designer Shelly Farrand | Office Manager Justine Parker | Programs & Member Recruitment Delia Ramirez | SFK Coordinator/Member Liaison

SDDS STAFF

• Learn the key essentials to creating a culture that values team energy • Identify new methods of improving performance shortfalls that affect morale • Reward and recognize your team based on performance

The Nugget is an opinion and discussion magazine for SDDS membership. Opinions expressed by authors are their own, and not necessarily those of SDDS or The Nugget Editorial Board. SDDS reserves the right to edit all contributions for clarity and length, as well as reject any material submitted. The Nugget is published monthly (except bimonthly in June/July and Aug/Sept) by the SDDS, 2035 Hurley Way, Ste 200, Sacramento, CA 95825 (916) 446-1211. Acceptance of advertising in The Nugget in no way constitutes approval or endorsement by Sacramento District Dental Society of products or services advertised. SDDS reserves the right to reject any advertisement. Postmaster: Send address changes to SDDS, 2035 Hurley Way, Ste 200, Sacramento, CA 95825.

Again, SDDS strives to bring you the BEST member benefits. We feel this March program is one of the best benefits ever. Please make a point to attend them. Our members asked for this!

Top 10 Member Benefit Countdown! 1. January: in the January issue of The Nugget you received a FREE copy of the 2015 Employment Law poster! 2. February: SDDS Midwinter Convention & Expo! 3. Amy Morgan PRIDE INSTITUTE programs: Thursday night and Friday! www.sdds.org • March 2015

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VOLUNTEER Opportunities SMILES FOR KIDS VOLUNTEERS NEEDED: Doctors to “adopt” patients seen on Smiles for Kids Day 2015 for follow-up care. CONTACT INFO: SDDS office (916.446.1227 • smilesforkids@sdds.org)

SMILES FOR BIG KIDS VOLUNTEERS NEEDED: Dentists willing to “adopt” patients for immediate/emergency needs in their office. TO VOLUNTEER, CONTACT: SDDS office (916.446.1227 • sdds@sdds.org)

CDA CARES, SACRAMENTO March 27–28, 2015 Cal Expo TO VOLUNTEER, CONTACT: Robyn Alongi (916.554.5305) www.cdafoundation.org/cda-cares

THE GATHERING INN VOLUNTEERS NEEDED: Dentists, dental assistants, hygienists and lab participants for onsite clinic. CONTACT INFO: Kathi Webb (916.743.5351 • kwebbft@aol.com)

GLOBAL BRIGADES VOLUNTEERS DENTISTS AND AUTOCLAVES NEEDED. TO VOLUNTEER ABROAD VISIT: www.globalbrigades.org TO DONATE AN AUTOCLAVE, CONTACT: Dagon Jones, DDS (dagonjones@gmail.com)

CCMP

(COALITION FOR CONCERNED MEDICAL PROFESSIONALS)

VOLUNTEERS NEEDED: General dentists, specialists, assistants and hygienists. ALSO NEEDED: Dental labs and supply companies to partner with; home hygiene supplies VOLUNTEERS CONTACT INFO: Ed Gilbert (916.925.9379 • ccmp.pa@juno.com)

CDA Cares

Spotlights State Oral Health Needs Written with permission from CDA

T

he CDA Foundation is hosting a CDA Cares volunteer dental event in Sacramento next month, and the timing of the March 27-28 clinic couldn’t be better. The recent swearing-in of a large group of new state legislators will provide CDA with an opportunity to educate policymakers about the importance of oral health and the need for an adequately funded dental safety net in California. “This particular CDA Cares clinic is very important for dentists because we have a tremendous opportunity to educate new lawmakers about patient care and the state’s responsibility to ensure access to care and an adequate Denti-Cal provider network,” said CDA President Walt Weber, DDS. “The recent state audit of the Denti-Cal program highlights serious issues, including very low reimbursement rates that the state needs to address.” The Sacramento event will be the seventh CDA Cares clinic since 2012, and the second one to be held in the capital city. At the previous Sacramento clinic in August 2012, a tour by Past Senate President Pro Tem Darrell Steinberg (D-Sacramento) resulted in the senator’s successful efforts to partially restore funding for adult Denti-Cal last May. “We know the tours of CDA Cares clinics have been eye-opening experiences for dozens of state and local policymakers across the state,” said William Marble, DDS, chair of CDA’s Government Affairs Council. “During tours, they learn how complex the delivery of dental care is and why it is important for Californians to have access to dental care. Policymakers leave with a greater understanding of oral health care and its link to overall health, as well as a new-found appreciation of the good work dentists do in their communities.” To help provide oral health care services at no charge to the large number of expected patients, the CDA Foundation needs volunteer dentists, including oral surgeons, as well as dental hygienists, assistants, dental lab technicians, physicians, nurses and pharmacists. Additionally, community volunteers are needed to help escort patients, translate/interpret, dispense medication, set up and tear down the clinic, register patients and volunteers, conduct exit interviews, enter data and provide oral health education. CDA Cares is a program that allows volunteer dentists, with the assistance of other dental professionals and community volunteers, to provide dental services at no charge to patients who experience barriers to care. The main goal of the clinic is to relieve pain and eliminate infection by providing fillings, extractions, cleanings and oral health education to more than 2,000 people during the two-day event. To date, the CDA Foundation and CDA have hosted six clinics that provided $9.2 million in dental care to 11,901 patients thanks to the generosity of volunteers and support from the community. “We would like to encourage our colleagues across the state to volunteer at a CDA Cares clinic. If you’re not available for Sacramento, the Foundation will be hosting a Fresno clinic in October and a Ventura County clinic in 2016,” said Weber. “It’s a great opportunity to show how we are truly making a difference in the lives of Californians.” For more information and to register to volunteer, visit cdafoundation.

org/cda-cares/sacramento.

6 | The Nugget • Sacramento District Dental Society



Know

you should

Americans with Disabilities Act and Disability Rights Laws Reprinted with permission from CDA The Americans with Disabilities Act (AwDA) became law in July 1990. The AwDA and related state and federal laws prohibit discrimination on the basis of disability in employment, government, public accommodations, education, commercial facilities, telecommunications, and transportation. The law also helps guarantee access to places of public accommodation for persons with disabilities. Dental offices are viewed as places of public accommodation. Therefore, compliance with these laws in dental practices can take several forms, including: •

Removal of barriers which may impair patient or employee access when it is “readily achievable.”

•

Proper design of office spaces to accommodate the needs of employees and patients in the case of new offices and some remodeling projects.

If you are planning construction or a remodel of your facility, take a close look at the most commonly used public areas – the parking lot, walkway, entrance, lobby, and bathrooms. Also consider including appropriate signage. If you have concerns about the accessibility of your office, experts recommend you hire a consultant who specializes in both state and federal disability access laws and regulations to inspect your office. Certified Access Specialists (CASps) are certified by the Division of the State Architect, and a list of them can be found here, www.dgs.ca.gov/dsa/Programs/programCert/casp.aspx. State law provides some protection from lawsuits for businesses that follow through on CASp recommendations to make their businesses accessible. Also see “Best Defense Against Disability Lawsuits: Compliance,” available on cda.org/compass, www.cda.org/LinkClick.aspx?fileticket=k_ rJO7ap3E0%3d&portalid=0. Communicating with the Hearing-Impaired

•

Communication being offered in forms which are readily understood by employees and patients. This may include the obligation to provide sign language interpreters at no cost to the patient.

You are required to communicate with a deaf or hearing-imparied patient so that the patient is able to understand what you are telling them. The options for communicating to a hearing-impaired patient include using:

•

Application of patient management and financial policies that are not discriminatory.

•

Printed or written instructions, questions, responses via paper and pen, computer, or other device

•

Responsible hiring practices which prohibit discrimination against those with physical or mental impairment coupled with reasonable accommodations for employees.

•

Lipreading

•

Sign language

Who is considered disabled under the AwDA? In general, the group includes those with a physical or mental impairment that substantially limits one or more of life’s major activities, those who have a record of such an impairment, and those who are regarded as being disabled. Some disabilities are obvious, others are not. In the time since the AwDA became law, the courts have deliberated on cases where the questions revolve on whether a particular “disability” is indeed a disability under the law. When dealing with someone who claims a disability, it is best to act in compliance with the law even if you are uncertain about the law’s applicability in the individual case. Physical Accessibility Standards California’s disability access guidelines were in place before the AwDA access regulations were adopted. Trying to comply with both sets of detailed standards has been difficult for many businesses. It is not unusual for a building to meet local building code standards while still leaving the building owner or operator vulnerable to disabled access lawsuits. California law allows private enforcement of accessibility regulations, that is, private parties may sue entities to force compliance with regulations, to recover costs of litigation and to have punitive damages assessed. Detailed information on complying with both state and federal accessibility standards is now available for building and business owners. The Division of the State Architect has on its Web site a reference manual for compliance with physical accessibility standards, www.dgs.ca.gov/dsa/Programs/progAccess/ accessmanual.aspx. Local building departments use these standards and have the authority to interpret and enforce state building codes to best fit community needs.

It is best to ask the patient what is his or her preferred method of communication. Not all hearing-impaired patients ask a dental practice to provide a sign language interpreter. Be prepared, however, to provide an interpreter if requested. You may not charge the patient for the cost of providing the interpreter or for any other cost associated with ensuring you and your patient are able to communicate. A list of organizations that provide sign language interpreters or referrals to interpreters can be found in the Directory section of cdacompass.com. Employment Employers are prohibited from discriminating against an employee or potential employee because of the individual’s disability. Decisions to hire, to terminate employment, or to discipline should not be influenced by disability status. The U.S. Equal Employment Opportunity Commission answers questions about health care workers and the Americans with Disabilities Act on a Web site, www.eeoc.gov/facts/health_care_workers.html. Topics include disability accommodation, “direct threat to safety,” job requirements vs employee essential functions, and more. Other Resources Complying with federal and state disability access laws can be complex. It is important to realize that local agencies also may impose additional requirements. This article and the resources listed below provide you with general information. For assistance in cases related to physical accessibility requirements, you should work with your local building department and your architect or building contractor. An attorney should be consulted in specific cases pertaining to disability discrimination  www.sdds.org • March 2015

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You are not a market segment.

You are also not a sales goal or a policy number. You are a dentist. One who deserves superior protection, exceptional service and a fair price. That’s something we understand at TDIC. Case in point, the Optimum Bundle.

TDIC Optimum Bundle Professional Liability Commercial Property Workers’ Compensation Discounts apply to individual policies and are not cumulative. To obtain the Professional Liability premium five (5) percent, two-year discount, California dentists must complete the current TDIC Risk Management seminar. Call 800.733.0634 for current deadlines and seminar details.

Good

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Better

10%

discount on Professional Liability when combined with Workers’ Compensation discount on both Professional Liability + Commercial Property when combined

Optimum

20%

discount on Professional Liability

10%

discount on Commercial Property

5%

discount on Workers’ Compensation

Bonus Additional 5% discount on Professional Liability when you take the current TDIC Risk Management seminar.

Endorsed by the Sacramento District Dental Society

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800.733.0633 | tdicsolutions.com | CA Insurance Lic. #0652783

From the Editor’s Desk It’s Tax Time!

Everything You Need to Know

A

s the end of the first quarter of 2015 approaches, our attention focuses more and more on tax forms and filing deadlines: March 16 for corporate filers and April 15 for sole proprietors, partnerships and individuals. This March issue of The Nugget contains topics—written by SDDS Vendor Members—related to taxes, how we conduct our businesses, and tax saving strategies by funding retirement plans. The type of business entity we choose to operate under has direct implications on the filing of taxes, separation of business from personal assets, and how profit is allocated. The article on business entities provides

By Carl Hillendahl, DDS Editor-in-Chief

periodically. The article on payroll processing can help you decide whether to do it yourself or refer to a Payroll Processing company.

We all need a basic understanding of these business fundamentals so we and our tax professionals can plan for our futures. the reader with a basic understanding of the typical ways that dental practices are structured in California. Most of us have employees and the concomitant need to process payroll

Retirement plans have a dual purpose; saving income from current taxation and putting assets away for tax-deferred growth and your future retirement needs. The last articles describe the various retirement plans available for your business entity and how they can be used for tax planning and retirement funding. We all need a basic understanding of these business fundamentals so we and our tax professionals can plan for our futures. 

“I’m a dentist in the midtown area and have had experience with quite a few accountants during my 21 years in practice. Ben Anders is exceptional. He stays in close communication with you so everything is clear regarding your taxes and finances. Taxes for me is like going to the dentist for some people and he makes it easy.” — Therese O’Brien, DDS

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www.innovativecpas.com www.sdds.org • March 2015

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IT’S TAX TIME!

Shift Your Income to a 0% Tax Bracket By Employing Your Children By Ben Anders, CPA

Innovative Solutions CPAs & Advisors, LLP (SDDS Vendor Member)

W

ould you like to take tax deductions for everyday family expenses, shift a portion of your income to a 0 percent tax bracket, develop financial responsibility and business skills in your children, and save for their educational expenses or retirement? You can achieve all this by just giving your children a job in your business.. Shifting Your Income to a 0% Tax Bracket Every individual taxpayer receives a “standard deduction” of approximately $6,000 on his or her personal income tax return. If you pay your minor children as employees for performing work in your business, they become “taxpayers.” As long as you don’t pay each of them more than the standard deduction ($6,300 for 2015), they will pay no taxes on this income and not have a requirement to file a tax return. This effectively shifts your income out of your higher tax bracket (let’s assume 30 percent) to their 0 percent tax bracket while keeping the money in the family. If you pay one child $6,000 for services performed during the year, you just saved yourself $1,800 in taxes, and you still get to claim her as a dependent on your tax returns!

10 | The Nugget • Sacramento District Dental Society

This strategy is easiest to implement in a sole-proprietorship, a partnership or an LLC taxed as a partnership that is owned 100 percent by one or both parents. When children under 18 are paid out of one of these business structures, the child and business are not required to pay Social Security, Medicare, or unemployment taxes on these wages.

personal expenses to your business and therefore make them tax deductible as well. Employees may need companyprovided cell phones, for example. Business planning meals with employees are tax deductible. Your employees may also accompany you on business travel.

Employing your minor children in your S corporation causes approximately 15 percent in payroll taxes that must be paid. However, using a combination of an S corporation and a sole-proprietorship, this strategy can still be implemented, and the payroll taxes avoided.

Saving for Retirement or Higher Education Expenses

Building your Children’s Business Skills Children you employ must provide bona fide age-levelappropriate services to your business and be paid wages that are reasonable for their ages. My six year old son loves shredding. My 9 year old daughter can do filing and office cleaning. I can pay them by the hour, or by the job. I generally find that paying them by the job allows me to shift more money to them. As your children age and learn the business, the possibilities for employing them expand greatly. My 13-year-old daughter has done bookkeeping and bank reconciliation. Other ideas include answering phones, appointment setting, maintaining your social media presence or website, marketing including developing videos (which teenagers are very good at), collecting testimonials from happy customers, scanning documents, preparing staff meeting agendas, ordering supplies, etc.. These are essential skills needed to run or work in any business. I began paying my daughter $50 per month for bookkeeping and bank reconciliation, but as she becomes more experienced and independent, I can pay her what I would pay an outside bookkeeping service: approximately $200 to $300 per month. Of course, to protect yourself, you must document everything thoroughly, just as you would if you hired a non-family employee. Teaching Financial Responsibility Once your children start earning money in your business, get them bank accounts and debit cards. Use this as an opportunity to teach them how to save for things they want, to budget, and to spend their money wisely.

MAGE CREDIT: ISTOCK

Making Everyday Family Expenses Tax Deductible: If your children use the money they earn in your business to pay for things you used to pay for such as clothing, sports, and other activities, you have just made these expenses tax deductible. They could not have been purchased through your business because they are not business expenses. If you had purchased them with personal funds there would have been no tax deduction there either. But if you shift the income to your kids’ 0% tax bracket and then have them pay for the these items, you just got a tax deduction. Employing your kids can also allow you to shift certain

People can contribute to IRA accounts only if they have earned income. If you employ your children, they have earned income. That means you can put the money you paid them into an IRA (up to the lesser of their earned income or the annual IRA contribution limits for the year). If you put it into a Roth IRA, there will be no taxes on this money, ever. There are no taxes when they earn it because they earn it in their 0% tax bracket, and there will be no taxes on its growth in the IRA because of its Roth format. Alternatively, you could let them spend the in your business money they earned and you could is one of my favorite tax contribute additional money into an IRA for them. strategies because it really

Employing your children

Contributions (not earnings) creates a win-win situation! to a Roth IR A account can be withdrawn tax free and used for your child’s higher education expenses. If not used for higher education, they could be left in the account to grow for retirement. A Win-Win Situation Based on my experience, the hardest part is getting teenagers to work, but once that is accomplished, they can work for you for many years keeping money in the family and lowering your taxes. When your children go off to college, they can be treated as independent contractors instead of employees and continue to provide services to your business. This really builds their business skills and allows them to create deductible business expenses from previously non-deductible personal expenses. For example, their trips home from college to visit you can become tax deductible business trips. Employing your children in your business is one of my favorite tax strategies because it creates a win-win situation!  At Innovative Solutions CPAs & Advisors, LLP, we work regularly and collaboratively with our customers to do proactive tax planning. Congress waiting until the last minute to pass retroactive legislation made very difficult in 2014. For 2014, you either got lucky, or you didn’t. Hopefully after reading this article you will have a better idea whether you were one of the lucky ones. Keep your fingers crossed that congress passes 2015 tax legislation much earlier in the year. www.sdds.org • March 2015

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IT’S TAX TIME!

By Ben Anders, CPA

Innovative Solutions CPAs & Advisors, LLP (SDDS Vendor Member)

2014 Retroactive Tax Law Changes Did You Get Lucky?

T

hey wait until the last minute almost every time, and this year was no exception. In late December, Congress passed the Tax Increase Prevention Act (TIPA) of 2014, which granted a one year extension to many tax deductions that had expired at the end of 2013. Some of them are quite applicable to dentists. Here are a few that you may be able to take advantage of. Keep these in mind when preparing to meet with your CPA at tax time this year. The Section 179 Deduction

The Section 179 Deduction allows the complete write off of assets and equipment purchases in the current year. Before TIPA, it was set to allow a maximum of $25,000 deduction in 2014. The act raised the limit back up to $500,000. If you purchased an X-ray machine or other large equipment in 2014 (new or used), you can breathe a sigh of relief. You can probably deduct the whole thing in 2014 rather than depreciating it over a number of years. 50 Percent Bonus Depreciation

Another provision that benefits those who purchased large equipment or assets is bonus depreciation. Though initially set to expire, 50 percent bonus depreciation was reinstated allowing the write off of up to 50 percent of a new asset purchased in 2014. The remainder can still be depreciated over a number of years. Also included in the bonus depreciation was an $8,000 boost to first year auto depreciation, so if you purchased a business auto in 2014, ask your accountant about this. 15-Year Leasehold Improvement Depreciation

For those of you who remodeled your offices in 2014, you got lucky. You can depreciate the cost of qualified leasehold improvements completed in 2014 over 15 years instead of the traditional 39 years, greatly accelerating your deduction. Exclusion of Principal Residence Indebtedness

If you lost a principal residence to foreclosure or short sale, or you did a loan modification on it during 2014, the IRS will exclude some or all of the cancelled debt from your income. Distributions from IRAs to Charity

If you were 70.5 or older in 2014, instead of taking your required minimum distribution, which would have been counted as income, you could have donated it directly to a charity. This can be used as a strategy to lower your income enough to take advantage of other tax provisions with phase-out limits such as the “mom and pop” rental loss provision that allows the deduction of up to $25,000 in rental losses for those below the income cutoff. Energy Efficient Improvement Tax Credit

If you made energy efficient improvements to your home in 2014, such as adding insulation or a new water heater, this tax credit may help you. Qualified Tuition and Expenses

The tax deduction for tuition and related expenses paid to an eligible education institution was extended, allowing for a tax deduction that you or your dependents might qualify for. Depending on your tax

12 | The Nugget • Sacramento District Dental Society

rate, sometimes this tax deduction beats out the available educational credits. Small Business Stock

If you purchased certain small business stock in 2014 and hold on to it for five years, when you sell it you will be able to exclude 100 percent of the capital gain on the sale. Actually, this applies if you purchased the appropriate stock any time after Sept. 27, 2010. The provision was set to expire on Dec. 31, 2013, but has now been extended for purchases made in 2014. If you purchased in 2010 or early 2011, the five years is almost up, so you may start considering the sale of the stock. The ABLE Act

In 2014, Congress also passed the Achieving a Better Life Experience Act (ABLE), allowing people who were disabled before age 26 to contribute up to $14,000 per year to an ABLE account, which accumulates earnings tax free. Friends and relatives can also contribute to the account up to the $14,000 per year maximum. In addition, if certain rules are followed, money held in this account will not disqualify the disabled person from receiving federal assistance such as Medicaid or SSI. State and Local Sales Tax Deduction

If you made a large purchase that was subject to sales tax in 2014 (think car or boat), this provision may help you. If you itemize deductions, it allows you to choose to deduct the sales tax paid in 2014 rather than the traditional state and local income tax paid. 

IT’S TAX TIME!

Planning to Process Payroll?

How Much is Your Time Worth?

E

very business with employees needs payroll. Many business owners want to do it themselves. Let’s take a look at some of the myths and realities of running payroll yourself. Myth: It’s easy Reality: Payroll is one of the most complex functions of business accounting. Deadlines and Paperwork: At a minimum, payroll has monthly, quarterly and annual deadlines. Payroll taxes generally must be deposited monthly, but sometimes more often. Payroll reports must be submitted quarterly to federal and state agencies. Other payroll reports must be prepared annually with copies going to the government and the employees. There are additional reports to prepare and submit upon hiring new employees. Labor Laws: Labor laws dictate how much an employee must be paid, who you can hire, and so on. They are complex and constantly changing. Employee Benefits: Tracking and following all the rules associated with health insurance, 401k benefits, vacation and sick pay can be a full time job. Payroll Taxes and Tax Rates: The payroll taxes an employer collects and pays are determined by how employees fill out their W-4 forms and by federal and state tax laws. These tax laws and rates change regularly. In addition some taxes such as unemployment and social security are only charged until a certain quantity of wages has been paid for the year. If it hurts your brain to read this, just imagine how much it will hurt to figure out and follow the actual rules.

By Ben Anders, CPA

Innovative Solutions CPAs & Advisors, LLP (SDDS Vendor Member)

Myth: You maintain more control, prevent fraud, and minimize risk by doing it yourself. Reality: Payroll companies build in controls that help prevent fraud and minimize risk. It’s no secret that employees occasionally attempt to commit fraud by using the payroll system. For example, an employee with access to the payroll software could change his or her hourly rate just before the payroll was run and then change it back afterwards. To prevent this, an optional safeguard requires that the payroll company verify any wage or salary rate changes with the business owner before processing payroll. Someone could also alter a number on a paper timecard after it had been approved by the business owner. To prevent this, modern payroll services allow employees to enter their own time into an online system. Then the business owner reviews and approves the time cards electronically. Once this is complete, the employee is locked out from making further changes to the electronic time card. In addition to preventing fraud, payroll services minimize your risk in other areas. They minimize the risk that you will use the wrong tax rate, miss a deadline, report something incorrectly, break a labor law, or lose in a payroll audit, all of which can have very costly penalties. Myth: You’ll save tons of money by doing it yourself. Reality: You’ll forfeit much more in earnings by diverting your time away from dentistry. Yes, a payroll service can be expensive. But instead of focusing on how much it’s costing

you, your focus should be on how much revenue you are missing out on by diverting your focus away from the high value activity of practicing dentistry. It takes a substantial amount of time to process payroll every two weeks and much more time to respond to the love letters from the government you are bound to receive. In my career I have processed payroll for many businesses and I know from experience that no matter how good at it you are, eventually you will make a mistake, receive a letter about the error, and spend hours on the phone or writing letters to try to resolve the problem. A payroll service will do this for you, leaving you free to focus on your highest value activities… or on your golf game, if you prefer. Before tackling payroll, ask yourself these questions: How much is my time worth? How much is the peace of mind that payrollis being run right with minimum risk worth? And then go hire a payroll company!  www.sdds.org • March 2015

| 13

IT’S TAX TIME!

Why You Should Spend Some

Quality Tax Time With Your CPA If you utilize these quarterly meetings, there is less stress when it is time to prepare your taxes.

14 | The Nugget • Sacramento District Dental Society

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ne of the more overlooked aspects of running a dental practice is spending time once a quarter to still down with your CPA to plan out the year and discuss tax and business strategies. What we find is that if you utilize these quarterly meetings, there is less stress when it is time to prepare your taxes. When you are doing proper planning, you are sending in the proper amount each quarter for estimated taxes.

By John Urrutia, CPA

Mann, Urrutia, Nelson, CPAs & Associates, LLP (SDDS Vendor Member)

Thinking of purchasing a piece of equipment? Use these quarterly meetings to calculate and see what the impact will be. Thinking of purchasing a building or adding an associate? Take advantage of these planning meetings to determine if it makes sense. While it is important to prepare a complete and accurate tax return, if you take the time to sit down with your CPA and properly plan out the year, it will reduce the amount of stress and anxiety with the tax filings. 

IT’S TAX TIME!

What Type of Entity

Should My Business Choose?

D

eciding what type of entity to use is one of the more important decisions you face as the owner of a new or existing business. Issues such as the relationships between co-owners, ability to transfer losses from the business to your personal tax return, liability for the business’s tax or legal problems, and the ability to sell your ownership interest can all be dependent on how you structure your business. The most typical structures for dental practices in California include sole proprietorships, general partnerships, C corporations and S corporations. Here are some common advantages and disadvantages of each option. Sole Proprietorship Sole proprietorships are the most common form of business in the U.S. The sole proprietor form of business does not require complicated filings with federal or state governments to get started. They are not required to file their own tax return, which can reduce associated time and costs. However, sole proprietorships do not provide any separation from the business and the owner’s personal assets. Also, the business profits are subject to the self-employment tax, or SE Tax. The SE Tax is an additional tax over and above the ordinary income tax reported on an individual tax

return. The IRS understands and knows how to audit this type of entity. They know that people deduct items that aren’t business related, and they have trained their agents to review sole proprietorships more than any other entity. Its simplicity in operation means it is simpler to train a person to audit, and the IRS takes full advantage. General Partnership General partnerships are formed when two or more owners join forces and operate under the same umbrella. This entity has many similar characteristics to the sole proprietor, such as no separation of the businesses from its general partners’ assets. Also, the net profits are reported on the partners’ individual income tax returns, subject to the self-employment tax. General partnerships are fairly simple to set up, however they do require their own business tax return be filed yearly. C Corporations C corps are more complex to set up and operate than the sole proprietorship. A separate business tax return must be filed yearly, and they have additional requirements when it comes to recording corporate minutes and filings with the state. However, C corporations can separate the owner’s assets from the business itself. From

Section 199 Deduction Tax Tip! Dentists can qualify for a Section 199, Domestic Production Activity Deduction, worth 9 percent of the net income derived from the production of crowns or other restorations. Typically, we see this deduction taken by offices that have a Cerec machine in operation, but potentially any dentist who is producing implants or appliances in house, rather than sending out to a lab, could qualify. For individuals and shareholder/partners of S corporations and partnerships, the deduction directly reduces their AGI. For C corporations, the deduction of 9 percent goes to reduce net income. If you have not taken advantage of this often overlooked deduction, it is not too late. We have successfully gone back three years and have amended tax returns to take the deduction before the statue of limitations has expired. So if you are in fact manufacturing your own crowns now it the time to act to take advantage of this tax deduction.

By Neil Beeman, CPA

Mann, Urrutia, Nelson, CPAs & Associates, LLP (SDDS Vendor Member)

a tax perspective, dental practices set up as C corporations are considered personal service corporations, and all profits are subject to the highest corporate tax rate. C corporation profits are also subject to double taxation as the corporation pays tax on its profits, and then the shareholders pay tax on any dividends received. C corps can be beneficial in certain circumstances, such as a company with high medical expenses for shareholders, or large numbers of owners, but in most cases the C corporation is not the best choice for the one or two doctor practice. S Corporations That leaves S corporations. S corps are similar to C corps in that they can have a separation of the owner’s assets from the business itself. The S corp also has corporate minute and filing requirements with the state. However, the profit of the S corp is passed through to the individual shareholders similar to a partnership. This means the corporation pays no federal income tax, and the profits are “passed through” to the shareholders who report the income on their personal returns. Unlike partnerships though, this income is not subject to the self-employment tax. Now, S corps are required to pay a reasonable salary to the officers, but this amount can vary based on several factors. S corporations have become popular with dental practice because of the similarities it shares with both the C corp and partnership models above. The potential not to be subject to the highest corporate tax rate, no double taxation, and no self-employment tax are all factors that add to their popularity. Choosing the proper type of entity above requires looking at all tax and liability issues, the costs of maintenance of the entity, the size of the business, and federal and state regulatory requirements. However, it is a wise decision to sit down with your CPA or tax professional to make sure your entity is right for you.  www.sdds.org • March 2015

| 15

IT’S TAX TIME!

Affordable Care Act—

By Craig Fechter, CPA

A Caution for Small Businesses

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he Affordable Care Act (ACA) has imposed many new health insurance requirements on businesses, the most well-known being that employers with more than 50 full-time employees (who work more than 30 hours per week) must provide “affordable” health insurance or possibly face non-deductible fines. A common misconception among smallbusiness owners is that the ACA will not affect them at all. However, a recent Internal Revenue Service (IRS) publication shows that this assumption is incorrect. Let’s look at the terminology of IRS Notice 201354: “The market reforms do not apply to a group health plan that has fewer than two participants...” In plain language, the ACA provisions apply to every business with more than one employee! I often see my small-business clients handle the requirement in one of two ways: (1) pay the premiums on a policy an employee

outside a group insurance plan purchased on the individual market; or (2) reimburse employees for medical expenses incurred by the employee or the employee’s dependents.

A common misconception among small-business owners is that the ACA will not affect them at all. However, a recent IRS publication shows that this assumption is incorrect. Under prior IRS guidance, these arrangements were allowable—a deduction for the employer and a non-taxable fringe benefit under Internal Revenue Code Section 106.

Fechter & Company, CPAs (SDDS Vendor Member)

But under the ACA provisions, an employer can no longer simply reimburse an employee either for medical insurance purchased on the individual market or for medical expenses and have it treated the same way. Now, employers who provide any kind of medical plan or reimbursement beyond an ACA-compliant group health insurance policy risk a fine of $100 per participant, per day. My recommendation: If you are providing any kind of medical benefit to your employees that is beyond a group health insurance plan, consult with your CPA, your health insurance provider, or knowledgeable legal counsel about whether or not the arrangement is compliant with the ACA. At this point I am not sure how the government will enforce the provisions of the ACA, but I am sure I don’t want to be the first one caught with a non-allowable arrangement and a hefty fine. 

annual golf tournament TO BENEFIT THE SDDS FOUNDATION

FRIDAY:

May 8, 2015

Empire Ranch Golf Course (Folsom, CA)

Bring your foursome! • Become a sponsor! • See insert to sign up! 16 | The Nugget • Sacramento District Dental Society

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www.sdds.org • March 2015

| 17

IT’S TAX TIME!

By Samuel Scott Goodyear

Boost Retirement Savings

Financial Professional, Kaneski Associates (SDDS Vendor Member)

With Tax-Deferred Catch-up Contributions If you are over the age of 50 and can see retirement on the horizon, are you on track in order to reach your retirement goals? Perhaps there have been some setbacks that have kept you from being able to save as much as you would have liked such as mortgages, business or college expenses? Maybe you weren’t able to start saving for retirement as early as you would have liked to? The good news is, with these potholes of life behind you, you may have an option to “catch up” on some of your savings.

C

atch-up contributions give you an boost savings amounts up to 25 percent of option to take advantage of tax- compensation (up $53,000 per year)! deferral by maxing out contributions Starting late is better than never. Catch-up into your pre-tax plans. contributions may seem If you take a look at the minimal in an overall 2015 401(k) limitations retirement savings plan but is, after you have reached don’t underestimate the the $18,000 limit for with these potholes of life contributions, or are power of compounding over the age of 50, you interest. It may still be behind you, you may have may be able to contribute possible to reach your an option to “catch up” on an additional $6,000 in retirement dream. This catch-up contributions. is for informational some of your savings. That’s a total of $24,000 purposes. For specific for the year! (Make sure pl a n n i n g que s t ion s to check with your plan about your situation you as while most plans offer catch-up provisions, should work with a financial professional not all do.) to assess your situation and to assist you in In addition to these catch-up provisions, you determining how best to take advantage of the may be able to supplement with an IRA or Roth opportunities available.  IRA. In either of these plans, those over the age of 50 are able to make an additional $1,000 catch-up provision in addition to the $5,500 Samuel Scott Goodyear is a Financial Services annual contribution limit in 2015. Be aware Professional offering securities through NYLIFE that there are some limitations on contributions Securities LLC,Member FINR A/SIPC a licensed Insurance Agency,Agent, New York to Roth IRA’s based on income amounts. For the self-employed, there are catch-up Life Insurance Company. 2999 Douglas Blvd. provision options to take advantage of as well. Suite 350 Roseville, CA 95661 (916)774-6200. A solo 401(k) over the age of 50 may allow you GOODYEAR FINANCIAL & Insurance to defer $24,000 per year as salary deferral. In Services is not owned or operated by NYLIFE addition, “employer” contributions can help Securities or its affiliates.

The good news

18 | The Nugget • Sacramento District Dental Society

business forum 6:30pm–9:00pm • SDDS Classroom • 2.5 CEU, core • $69

Debt & Taxes— Minimizing Tax Liabilities Presented by SDDS Vendor Members

Thursday, May 7, 2015 As requested by our SDDS members, this Business Forum will give member dentists the opportunity to learn and discuss tax strategies. Whether or not you own a practice now, plan to in the future, or never plan to own a practice, our forum speakers, SDDS Vendor Member CPAs: Ben Anders, CPA; Craig Fechter, CPA; and John Urrutia, CPA; will present, discuss and answer questions that will help minimize your tax liabilities now and for the future. This course will include, but not be limited to, the following tax topics: • Tax credits • Special deductions • Good and bad debt • Business structure benefits • Benefits of employing your children

MEMBERSHIP DUES DEADLINE REMINDER March 31: Grace period for dues payment ends (if dues are not yet paid, membership is cancelled and $100 reinstatement fee is required in order to renew)

RENEW TODAY: (800) CDA-SMILE • www.cda.org/member

Remember

The Nugget is available online!

www.sdds.org/the-nugget www.sdds.org • March 2015

| 19

IT’S TAX TIME!

By Rashida Lilani, CFP®, CMFC® Principal, Lilani Wealth Management (SDDS Vendor Member)

Tax Savings & Retirement Plans— Benefits for Now and Later

Setting up retirement accounts is like having your cake and eating it too. Get the tax savings today and save for later years—it’s a win-win.

A

well-crafted retirement plan can provide significant tangible advantages such as tax savings with deductibility of costs and contributions and tax-deferred growth. Among some of the intangible benefits would be attraction and higher retention of skilled employees. Choosing the Right Plan Before choosing a plan, it is important to clearly define your goals. A few common considerations are: • Does the owner want to maximize his / her retirement contributions? • Does the owner want to have the flexibility of skipping contributions in some years? • Is the cost of maintaining the plan an important consideration? There are fundamentally two types of retirement plans: accounts that are IRAbased and qualified plans. Qualified plans have to comply with specific Internal Revenue Codes and ERISA (the Employee Retirement Income Security Act of 1974) requirements while IRA based accounts generally do not have such a requirement. There are pros and cons for each type of plan. Let’s take a closer look at the most commonly used plans:

SEP-IRA In SEP-IRAs, the employer contributes a uniform percentage of pay for each employee. For 2015, contributions for each employee are limited to the lesser 25 percent of pay or $53,000. Contributions don’t have to be made every year allowing for some flexibility for the employer. Start-up costs are low and the plan must cover any employee aged 21 or older who has worked for the employer for three of the last five years and who earns $600 or more. SIMPLE IRA Plan Another option with low administrative costs, the SIMPLE IRA plan is available if you have 100 or fewer employees. Employees can elect to make pretax contributions in 2015 of up to $12,500 ($15,500 if age 50 or older). Employers may match employees’ contributions dollarfor-dollar—up to 3 percent of each employee’s compensation –or make a fixed contribution of 2 percent of compensation for each eligible employee. The 3 percent match can be reduced to 1 percent in any two of five years, providing some flexibility for the employer. Each employee who earned $5,000 or more in any two prior years, and who is expected to earn at least $5,000 in the current year, must be allowed to participate in the plan. Profit-sharing Plan These qualified plans allow the employer to

20 | The Nugget • Sacramento District Dental Society

make discretionary contributions in each participant’s account. There is flexibility in that no set amounts are required to be contributed each year. Contributions must be nondiscriminatory, and “substantial and recurring,” for the plan to remain qualified. Certain formulas are used in determining contribution levels for each participant. Generally, each employee with a year of service is eligible to participate. Contributions for any employee in 2015 can’t exceed the lesser of $53,000 or 100 percent of the employee’s compensation. 401(k) Plan The most popular option for business owners, the 401(k) plan is basically a qualified profitsharing plan with a cash or deferred feature. Employees can make pretax and/or Roth contributions in 2015 of up to $18,000 of pay ($24,000 if age 50 or older). These deferrals go into a separate account for each employee and aren’t taxed until distributed. Generally, each employee with a year of service must be allowed to contribute to the plan. The employers’ contributions can match a certain percentage of the employees’ contributions or can be discretionary profitsharing contributions. Combined employer and employee contributions for any employee in 2015 cannot exceed the lesser of $53,000 (plus catch-up contributions of up to $6,000 if your employee is age 50 or older) or 100

percent of the employee’s compensation. In general, each employee with a year of service is eligible to receive employer contributions, but it can be extended to two years of service if the employers’ contributions are immediately vested.

determine the annual contributions that must be made to the plan to fund the promised benefit. Employer contributions may vary from year to year, depending on the performance of plan investments and other factors.

Due to the flexibility afforded to the employer in plan design, 401(k) plans have mandated annual testing requirements. However, discrimination testing can be avoided if a “safe harbor” plan is adopted. With such plans, the employer generally matches 100 percent of employee deferrals for up to 3 percent of compensation, and up to 50 percent of deferrals between 3 percent and 5 percent of compensation. Alternatively, a fixed contribution of 3 percent of compensation for all eligible employees can be implemented, regardless of whether they contribute to the plan or not. Employer match is immediately vested for all employees.

In general, defined benefit plans are too costly and too complex for most small businesses. However, they can provide the largest benefit of any retirement plan and therefore allow the largest deductible employer contribution. These can be attractive vehicles for businesses that have a small group of highly compensated owners who are seeking to contribute as much money as possible on a tax-deferred basis.

Defined Benefit Plan

Rashida Lilani is a Certified Financial Planner™ practitioner and Principal of Lilani Wealth Management. She has addressed audiences in both the public and private sectors, including the CDA, National Guards, Money Wise Women Conference and Chapman University. Rashida has over 14 years of experience assisting individuals and business owners accomplish their and retirement goals.

A defined benefit plan is a qualified retirement plan that guarantees employees a specified level of benefits at retirement. In 2015, a defined benefit plan can provide an annual benefit of up to $210,000 (or 100 percent of pay if less). The services of an actuary are generally needed to

Employers have several options, from low-cost to high-contribution plans. Please consult with a tax advisor and a financial planner to choose the plan that is right for you and your business. 

A well-crafted retirement plan can provide significant tangible advantages such as tax savings with deductibility of costs and contributions, and tax-deferred growth.

Are you financially savvy? Lilani Wealth Management is excited to present a series of informative workshops on fundamental and important financial topics. These workshops are designed specifically for dental practitioners with busy lives who are in need of guidance on critical financial matters. Information shared will be concise, relevant and strictly educational.

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Tax Planning for your Business and for Yourself

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www.sdds.org • March 2015

| 21

Foundation of the Sacramento

A CHARITABLE 501-C3 ORGANIZATION

District Dental Society

Smiles for Kids®

The 2015 Smiles For Kids Day on February 7 was a shining success! Stay tuned for SFK stories and more in the May issue of The Nugget!

24,000 kids screened • 76 schools screened • 24 sites • 600 kids placed • 200 volunteers

Thank you! For the last few months, the SDDS office was overflowing with donated dental supplies! Dental health professionals from our Smiles for Kids hosting sites showed much gratitude and fun as they collected needed materials on SFK Shopping Days. Thank you to our vendors who generously donated and helped make Smiles for Kids a reality:

Burkhart Dental Supply Dentsply Henry Schein Dental Patterson Dental Supply

22 | The Nugget • Sacramento District Dental Society

Committee Corner Ethical Dilemma:

What Would You Do?

D

r. Dewey purchases a general dentistry practice in a small town after practicing for 10 years. Within the first week Dr. Dewey realizes that periodontal disease has been poorly managed in her new practice. One day a patient of several years presented for a routing hygiene visit with the hygienist. The hygienist asked Dr. Dewey to evaluate the lower right posterior area. She noted a hemorrhagic 5 mm pocket on the distal of #30. Dr. Dewey informed the patient that the infected area was a result of an open contact between 30 and 31 as well as a large DOBL amalgam with a large distal sub-gingival overhang on #30. Dr. Dewey then recommended that the patient plan to remove the amalgam and restore #30 with a crown to restore the open contact. The patient understood and later called reporting that his wife preferred that he see her periodontist for a second opinion. Dr. Dewey then provided a referral for an evaluation.

By Antonia Accettura, DDS Ethics Committee Member

Several weeks had past when Dr. Dewey decided to give the patient a call to followup. The patient reported that he had just completed surgery. Puzzled and alarmed Dr. Dewey called the periodontist. Dr. X reported he had just completed osseous surgery in the lower right quadrant. He then assured Dr. Dewey that he had also reduced the overhang and now the patient would be fine. Dr. Dewey asked, “don’t you think that the open contact is the cause for the pocketing?” Dr. X directed, “if you are concerned about the contact, just place another amalgam!” The conversation was very brief and one sided to say the least. Shortly thereafter, Dr. Dewey learned that the patient and his wife chose to leave her new practice after several years and go to another local dentist in the small town area. Over the next several months Dr. Dewey discovered that several patients who saw that same periodontist for periomaintenance left her practice for the same local small town dentist.

What Would You Do? 1. Ignore the situation due to the concern for further retaliation from the local periodontist and the damage he had already caused you, your reputation and your new practice? 2. Send a cease and assist letter from your attorney to the local periodontist? 3. File a formal complaint with the dental board? 4. Speak with other local professionals to determine whom you can maintain a trusting working relationship with and remember that sometimes, even in our profession, we find unethical colleagues who are quick to forget how to care for our patients and our fellow dentists. Please send your answer to sdds@sdds.org by March 15. Check back for a recommendation from the Ethics Committee in the April issue! 

2015 SDDS Committee Schedule TASK FORCES

ADVISORY COMMITTEES

LEADERSHIP

STANDING COMMITTEES

1T1B (6:15pm)

Amalgam Advisory

Board of Directors (6:00pm) March 3 • May 5 • Sept 1 • Nov 3

CPR (6:00pm) April 18 • May 18 • Aug 7 • Nov 6

CE (6:15pm)

Budget and Finance

Executive Committee (7:00am)

Ethics (6:15pm)

Completed

Completed

GMC Denti-Cal Schedule as needed

Schedule as needed Schedule as needed

Bylaws

Schedule as needed

Large Group Practice/ Corporate (6:00pm)

Fluoridation

Completed

Legislative (6:00pm)

Schedule as needed

Social Media (6:00pm)

Meeting Dates TBA

WORKGROUPS

Mass Disaster/ Forensics (6:30pm)

Completed

Dental Careers Schedule as needed

Geriatric Outreach Schedule as needed

April 21 • Oct 26

April 17 • Aug 14 • Oct 9 FOUNDATION

Foundation Board (6:15pm) May 19 • Sept 14 • Dec 2

Golf Tournament (6:00pm) March 9

OTHER

Membership (6:30pm)

March 16 • May 26 • Sept 14 • Nov 18

Leadership Development (6:00pm)

March 9 • TBA

Peer Review (6:00pm) March 18 • April 16 • May 20 July 15 • Aug 20 • Sept 16 Oct 15 • Nov 18 • Dec 10

Sac Pac

Nugget Editorial (6:15pm)

Schedule as needed

Strategic Planning

Sep 28 • Oct 7

May 18 • Oct 26

May 5 • Oct 27

CDA Delegates (6:00pm)

Schedule as needed

www.sdds.org • March 2015

| 23

ETHICS

Use Caution With Patient Referrals, Loyalty Programs

By California Dental Association

There are many advertising options for dental practices to use as a way to keep current patients and bring new patients in. One way dentists can do this is through a patient loyalty program where patients earn “points” in exchange for gift cards or other rewards for keeping appointments, brushing and flossing regularly, etc. Dentists participating in such a program must make sure they are staying within the guidelines of the law and CDA ethical standards, however.

T

he CDA Judicial Council reminds dentists that problems arise in a patient loyalty program when points are earned and prizes are given for patient referrals. Under the California Business and Professions Code Section 650, dentists cannot offer or accept anything of value as compensation or inducement for the referral of a patient. “When you offer loyalty programs to your patients, or work with a company that helps you with your marketing and runs a program like this for you, you should know that it is OK to offer prizes for things such as good brushing habits or making all of their appointments on time. But when you include a third party into the equation that is benefitting financially for referrals, it goes against Section 650 and you could be in violation,” said Alma Clark, DDS, chair of the CDA Judicial Council. In a 2013 legal opinion, the Legal Division of the California State Department of Consumer

Affairs (DCA) determined that “fee splitting” was not in the best interest of the patient (mainly as it relates to “social couponing services”). Fee splitting occurs when a third party (individual or company) is compensated for helping bring in a new patient. “While there are many reasons the DCA is against this practice, the main reason is that you want a patient to go to a dentist because they provide the best care, not because it was part of an incentive,” Clark said. A violation is punishable upon a first conviction by imprisonment in a county jail for not more than one year, or by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by a fine not exceeding $50,000, or by both that imprisonment and fine. A second or subsequent conviction is punishable by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by that imprisonment and a fine of $50,000.

24 | The Nugget • Sacramento District Dental Society

Social couponing companies typically provide a dentist the option to send out daily deals to bring new patients in the door. Dentists must make sure they are abiding by Business and Professions Code Section 650 here as well and not offering anything of value as compensation or inducement for a specific referral of patients. “In other words, if you are using a social couponing website as part of your marketing, you cannot give the company a percentage of the profit gained from that particular daily deal because that would be considered fee splitting,” Clark said. Dentists can still use social couponing companies if they are paying a flat rate (either monthly or yearly) and are not paying per individual referral. The prohibition against fee splitting is not applicable to marketing via group advertising or referral services that do not base their fees on the number of referrals

or amount of professional fees paid by the patient to the dentist. With the loyalty programs and social couponing issues discussed above, dentists should be aware that, similar to the prohibition in Section 650, CDA Code of Ethics Section 11 and the related Advisory Opinion 11.A.1. also prohibit split-fees in advertising and marketing services. ‘Daily Deal’ Website Recommendations Dentists interested in advertising free cleanings, whitenings, etc. to patients should be mindful of California Code of Regulations Section 1051, which covers advertising discounts and truth in advertising details. CDA recommends that dentists using “daily deal” websites make sure the ads are not false or misleading in any material respect (see Section 6 of the CDA Code of Ethics). The ad should contain all of the information patients would need to properly evaluate the deal and make an informed choice about the provider and the service. From a legal standpoint, members should watch for several red flags, including:

The CDA Judicial Council reminds dentists that problems arise in a patient loyalty program when points are earned and prizes are given for patient referrals. • Ads must not be intended or likely to create false or unjustified expectations of favorable results.

precise, without the use of phrases such as “as low as,” “and up,” or similar words or phrases. • Ads relating to fees must fully disclose all services customarily included as part of the advertised service, as well as any additional services not part of the procedure but for which the patient will be charged, together with the fees for such services. • An advertisement of a discount must: 1. List the dollar amount of the nondiscounted fee for the service;

• Ads may not make a scientific claim that cannot be substantiated by reliable, peerreviewed, published scientific studies.

2. List either the dollar amount of the discount fee or the percentage of the discount for the specific service;

• Dentists may not offer gifts, discounts or anything of value as compensation or inducement for patient referrals (but it is acceptable to provide something to the actual new patient).

3. Inform the public of the length of time, if any, the discount will be honored (i.e. expiration date);

• Dentists may not advertise that they will perform any procedure “painlessly.” • Claims of professional superiority are not lawful. • Price advertisements must be accurate and

YOUR PRACTICE,

Your Choice

4. List verifiable fees pursuant to Section 651 of the Code (See the two bullets above.); and 5. Identify specific groups who qualify for the discount or any other terms and conditions or restrictions for qualifying for the discount. 

Ask how our CAD/CAM Flex System can take your practice to the next level!

TM

TM

TM

SYSTEM

integ rated by B urkhart

SUPPLIES • EQUIPMENT & TECHNOLOGY • REPAIR AND MAINTENANCE • OFFICE DESIGN

Do you need to control 916.784.8200 | 800.606.9836 www.burkhartdental.com

Supplyoverhead?

Let Burkhart show you how our unique Supply Savings Guarantee can help you keep your supply overhead low! R 04/13 WA

www.sdds.org • March 2015

| 25

UB80059 Sacramento District Dental_2015_The Nuggett_Layout 1 2/9/15 11:26 AM Page 1

You provide the vision. We provide financial solutions. Our bankers are here to help you grow your business by applying a personalized, hands-on approach to understanding your business needs. For over 150 years, Union Bank® has been a presence in the West, financing growth and working with companies to make the right financial decisions. For more information, contact: Business Banking Group — 700 L Street, Suite 300, Sacramento, CA 95814 Melonie Smith, VP & Business Client Advisor, 916-449-1346 Sacramento Downtown Branch — 700 L Street, Sacramento, CA 95814 Lydia Ramirez, VP & Branch Manager, 916-321-3145

©2015 MUFG Union Bank, N.A. All rights reserved. Visit us at unionbank.com. Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A.

SD Reliance Management is your Sacramento-based resource for processional, reliable billing and IT services.

We offer a full service, off-site billing department with a dynamic, effective collections process, expert insurance billing and aging account maintenance, and a dedicated billing department line just for your patients. Account questions, missed payments, past due balances – let us take care of those! We are also proud to offer comprehensive, dental-specific IT support, including proactive regular network security monitoring, HIPAA compliancy, and protection against an IT catastrophe. We want to make sure that your practice and your cash flow run smoothly and safely. You provide excellent dental care, why shouldn’t you also have superior billing and IT support. We are excited and honored to be an SDDS Vendor Member! Please call us for a free practice evaluation and discover what SD Reliance can do for you.

www.sdreliance.com

26 | The Nugget • Sacramento District Dental Society

(916) 367-4252

YOU

YOU ARE A DENTIST. You are also an employer. Employee evaluations, hiring and firing, labor laws and personnel files are an important part of that. This monthly column, will offer current employment

THE DENTIST, THE EMPLOYER

law information pertinent to you —

BER MEM IT! F E N BE

Best Practice When Employees Volunteer for Charity Events

the dentist, the employer.

SDDS HR Hotline FREE TO SDDS MEMBERS!

1.800.399.5331

By Mari Bradford, CEA Regional Director and “HR Hotline Lady” California Employers Association (CEA)

C

DA Cares and Smiles for Kids are great events that SDDS members generously give their time, energy, office space and hearts to each year. Often your office staff will pitch in to help during those busy days. But the question is, are they working as your employee on this day and need to be paid or can they be considered volunteers and not be compensated? The State of California has taken a closer look at volunteers recently, so employers must be cautious in considering if employees should be paid for this event or if they can really be classified as a volunteer. Someone who is truly a volunteer is offering their services for public service, religious or humanitarian objectives. CDA Cares and Smiles for Kids meet that criteria, but you must be careful to ensure employees know that this is a charity event, not a work event and that their participation is not required, but strictly voluntary. There are several steps that you can take to ensure that it’s clear to everyone that this is a volunteer event for charity. Here are some

best practice suggestions when employees volunteer for charity events: Step 1: Hold a staff meeting prior to the

event to let employees know about it and inform them that it is voluntary Step 2: Have each employee sign a

document prior to the event acknowledging that they understand they will not be paid, it is a charity event and they are not required to be there.

Step 3: Ensure that no adverse action is taken against anyone who does not agree to volunteer for the event.

If you participate in the event and want to require your employees to be present, then they must be paid. Anytime you require an employee to participate in any event (charity work, training, CE, etc.) they must be compensated for their time. Making Sense of It All

We know how confusing all of these laws can be, and that is where we come in. We are

The State of California has taken a closer look at volunteers recently, so employers must be cautious in considering if employees should be paid for this event or if they can really be classified as a volunteer. CEA, the California Employers Association and we power the SDDS HR Hotline. CEA is a not-for-profit human resource employers association that serves over 9,000 businesses throughout California. CEA is committed to providing you with the support you need to be a better employer. Questions on this article or any HR issues? Call the SDDS HR Hotline at 800-399-5331 and we will help you get in compliance. 

hr webinar Noon–1:00pm • SDDS Classroom • 1 CEU, 20% • $35

Delivering Effective Performance Reviews Presented by: Mari Bradford (California Employers Association)

Wednesday, March 17, 2015 www.sdds.org • March 2015

| 27

We’re Blowing

Your Horn! Congratulations to...

Craig Alpha, DDS who welcomed the birth of his son Eric on Valentine’s Day! “Momma and baby are doing great. Let the chaos begin!” he said. (1)

2

1

Robin Berrin, DDS who generously hosted The Nugget while on an adventure to Cuba with Capital Public Radio and Earthbound Expeditions from January 10-18. Note that the little boy in the photo has toothpaste and a Capital Periodontal Group toothbrush. (2) Kenneth Fat, DDS on the 50th anniversary of his dental practice!

3

Jeff Levering (son of Executive Director Cathy Levering) on joining the Milwaukee Brewers radio broadcast team! Levering will serve as a play-byplay broadcaster on select road games on 620 WTMJ and the Brewers Radio Network, as well as provide content for the Brewers online, social and new media channels. (4) Dan Mertz, DDS on enlisting his Gold Country Rotary to help him and his staff at Rock Creek Dental provide free checkups and dental work (and for the feature story in The Auburn Journal). (3)

4

3

Rich O’Day, DDS, MS on being featured in the February issue of The Sacramento Magazine with a Q&A about his piano performances each Wednesday at Biba’s lounge in Sacramento. “For a magical evening, he says, there’s nothing like live music to set the mood.”

5

Ash Vasanthan, DDS, MS on being appointed as a Diplomate of the American Board of Oral Implantology (ABOI). (5) 

Back in time…

SACRAMENTO DISTRICT DENTAL FOUNDATION DOES…

Can you identify this SDDS Member? MARCH  18, 2015

The first SDDS member to call the SDDS office (916.446.1227) with the correct answer wins $10 OFF their next General Meeting registration. Only the winner will be notified. Member cannot identify oneself.

WATCH FOR THE ANSWER IN THE APRIL 2015 NUGGET!

See insert to sign up!

28 | The Nugget • Sacramento District Dental Society

APRIL  15, 2015

Congratulations to Dr. Merlin Lai who guessed the answer from the February 2015 issue: Dr. Shareen Char-Fat

WELCOME to SDDS’s new members, transfers and applicants.

New Members AMANDA CHEN, DDS

SDDS (doctor’s line) . . . . . (916) 446-1227 ADA . . . . . . . . . . . . . . . (800) 621-8099 CDA . . . . . . . . . . . . . . . (800) 736-8702 CDA Contact Center . . . . (866) CDA-MEMBER (866-232-6362) CDA Practice Resource Ctr . cdacompass.com TDIC Insurance Solutions . (800) 733-0633 Denti-Cal Referral . . . . . . (800) 322-6384 Central Valley Well Being Committee . . . (559) 359-5631

BABAK PAHLAVAN, DDS

General Practitioner 11155 International Dr. Rancho Cordova, CA 95670

Dr. Amanda Chen graduated from Columbia University with her DDS in 1999 and from Long Island Jewish Med in 2000 in Orthodontics. Fun fact: Dr. Chen enjoys marathon running, snowboarding, and golf!

Dr. Babak Pahlavan graduated from MA-Tufts University in 1996 with his DDS.

UPDATED! Moving? Opening a new office? Offering new services? Share your information with the Society! We can only refer you if we know where you are; and we rely on having your current information on file to keep you informed of valuable member events!

Give us a call at (916) 446-1227

JONAH RASKIN, DDS

General Practitioner 11155 International Dr. Rancho Cordova, CA 95670

Transferred from Butte-Sierra District Dental Society General Practitioner 8079 Northlake Blvd, Ste. 202 Kings Beach, CA 96143 530.546.5678

Dr. Jonah Raskin graduated from UOP Arthur A. Dugoni School in 1997 with his DDS.

Dr. Karen Kucharski graduated from Boston University in 1998 with her DMD.

MICHAEL KUCSERA, DDS

General Practitioner 11155 International Dr. Rancho Cordova, CA 95670

MITCHEL RUFFMAN, DMD

General Practitioner 8909 Folsom Blvd Sacramento, CA 95826 916.847.1147

Dr. Mitchel Ruffman graduated from the University of Pennsylvania in 1981 with his DMD.

Dr. Michael Kucsera graduated from Georgetown University with his DDS in 1985.

PEITI SU, DDS

ANGELA MALHOTRA, DDS

Transferred from San Francisco Dental Society Endodontist Pending Office Address 408.930.8847

Dr. Angela Malhotra graduated from UOP Arthur A. Dugoni School of Dentistry in 2007 with her DDS.

Dr. Peiti Su graduated from UOP Arthur A. Dugoni School of Dentistry in 2008 with her DDS and from Lutheran Medical Center in Endodontics in 2012.

General Practitioner Pending Office Address

MARJORIE MOJICA-JARA, DMD

KEEP US

2015

Orthodontist Pending Office Address 415.320.9774

KAREN KUCHARSKI, DMD

IMPORTANT NUMBERS:

MARCH

KIMBERLY WHIPPY, DDS

General Practitioner 7141 Fair Oaks Blvd Carmichael, CA 95608 916.455.6600

Pediatric Dentist Pending Office Address

Dr. Marjorie Mojica-Jara graduated from University of the Philippines in 1998.

BLAKE MOORE, DDS

Pediatric Dentist 5010 Laguna Blvd., Ste. 101 Elk Grove, CA 95758 916.442.7873 Dr. Blake Moore graduated from Baylor College of Dentistry in 2003 with his DDS and from the University of Texas in Pediatric Dentistry in 2009.

Dr. Kimberly Whippy graduated from Harvard University in 2011 and Colombia University in 2014.

Pending Applicants CHRISTOPHER CHIU, DDS THOMAS EATON, DDS REGINALD FULFORD, DDS ADITI KAPOOR, DDS MOHAMED MAHMOUD, DDS

THUY NGA VU, DDS

General Practitioner 508 Gibson Dr, Ste 190 Roseville, CA 95678 Dr. Thuy Nga Vu graduated from Loma Linda University in 1990 with his DDS.

MARKET SHARE: 78%

CLIP OUT this handy NEW MEMBER UPDATE and insert it into your DIRECTORY under the “NEW MEMBERS” tab.

TOTAL MEMBERSHIP (AS OF 2/13/15): 1,624 TOTAL ACTIVE MEMBERS: 1,297 TOTAL RETIRED MEMBERS: 243 TOTAL DUAL MEMBERS: 4 TOTAL AFFILIATE MEMBERS: 11

TOTAL STUDENT/ PROVISIONAL MEMBERS: 10 TOTAL APPLICANTS: 3 TOTAL DHP MEMBERS: 56

TOTAL NEW MEMBERS FOR 2013: 17 www.sdds.org • March 2015

| 29

Advertiser INDEX Dental Supplies, Equipment, Repair Vendor Member Vendor Member Vendor Member Vendor Member Vendor Member Vendor Member

Benco Dental . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Burkhart Dental Supply . . . . . . . . . . . . . . . . . . . . . 25, 32 DESCO . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Henry Schein . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Patterson Dental . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Procter & Gamble Distributing Co (Crest / Oral B). . . . 32

Financial & Insurance Services Vendor Member Vendor Member Vendor Member Vendor Member Vendor Member Vendor Member Vendor Member Vendor Member

Bank of the West . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Fechter & Company, CPAs . . . . . . . . . . . . . . . . . 34, 32 Financial Management Associates, LLC. . . . . . . . . . 32 First U.S. Community Credit Union . . . . . . . . . . . . . 32 Innovative Solutions CPAs & Advisors LLP . . . . . . . 9, 32 Mann, Urrutia & Nelson, CPAs . . . . . . . . . . . . . . 14, 32 TDIC & TDIC Insurance Services . . . . . . . . . . . . . . 8, 33 Union Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 32 Vendor Member Wells Fargo Bank . . . . . . . . . . . . . . . . . . . . . . . . . . 33

Financial & Investment Services Vendor Member Consolidated Pension Consultants, Inc. . . . . . . . . . . . 32 Vendor Member Lilani Wealth Management. . . . . . . . . . . . . . . . 21, 31, 32 Vendor Member Kaneski Associates . . . . . . . . . . . . . . . . . . . . 19, 31, 32

Human Resources Vendor Member California Employers Association (CEA) . . . . . . . . . . . 33

Legal Services Vendor Member Wood & Delgado . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

The Goldman Law Firm. . . . . . . . . . . . . . . . . . . . . . . 27

Medical Gas Services Vendor Member Analgesic Services, Inc. . . . . . . . . . . . . . . . . . . . . . . . 32

Office Design & Construction Vendor Member Vendor Member Vendor Member Vendor Member Vendor Member

Helping you build better smiles.

Blue Northern Builders, Inc. . . . . . . . . . . . . . . 4, 31, 33 Healthcare Cabinet Co. . . . . . . . . . . . . . . . . . . . . . 6, 33 Henry Schein . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Olson Construction, Inc. . . . . . . . . . . . . . . . . . . . . . 33 Wells Construction. . . . . . . . . . . . . . . . . . . . . . . . 30, 33

Practice Sales, Lease, Management &/or Consulting Vendor Member Henry Schein Wagner . . . . . . . . . . . . . . . . . . . . . . . . . 30 Vendor Member Integrity Practice Sales . . . . . . . . . . . . . . . . . . . . . . . . .31 Vendor Member Western Practice Sales . . . . . . . . . . . . . . . . . . . . 17, 33

Practice Support Vendor Member SD Reliance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 33

Publications & Media Vendor Member Sacramento Magazine . . . . . . . . . . . . . . . . . . . . . . . 33

Staffing Services Vendor Member Resource Staffing Group . . . . . . . . . . . . . . . . . . . . . . 33

Technology / HIPAA Compliance

We Listen. We Collaborate. We Build.

Vendor Member Pact-One . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Vendor Member xTerraLink, Inc . . . . . . . . . . . . . . . . . . . . . . . . . . . 17, 33

Technology & Media Vendor Member Comcast Business . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Vendor Member iHeartMEDIA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

Waste Management Services Vendor Member Converge Medical Solutions, LLC . . . . . . . . . . . . . . . 33 Vendor Member Star Group Dental Refining . . . . . . . . . . . . . . . . . . . . . 33

30 | The Nugget • Sacramento District Dental Society

A full service general contractor, we specialize in Dental Construction. Complimentary budgets for remodels, tenant improvements or new construction Nicole Wells-Petralli, MBA Business Development Manager 916.788.4480 Phone 916.788.4481 Fax nwells@wellsconstruction.com

www.wellsconstruction.com

VENDOR MEMBER SPOTLIGHTS:

The specialty of dental offices began in 1987 and over the past 25+ years we have completed construction on over 350 dental offices. The dental offices have included ground-up new construction, buildings with multiple units, tenant improvements in new construction, tenant improvements in older buildings and remodels in current offices. As Blue Northern Builders, Inc. moves into the future, we are up to speed with all the latest technology for these offices and the necessary construction and layout to best utilize the equipment. It is our goal to bring the highest level of quality to all our projects. We are proud to provide customized, quality services, completed in a timely manner.

Kaneski Associates Financial & Insurance Services The financial professionals at Kaneski Associates have 75 years of financial expertise with doctor and medical professionals. We provide a customized process to develop a strong foundation for managing wealth and setting financial goals. We believe hard work, determination and an authentic concern for others are the key components to building strong client relationships; we are committed to our clients and their financial wellbeing.

Wealth Consulting Services Include: • Goal Setting • Savings & Investing Strategies

Visit our website, check out our Project Gallery and follow us on Facebook.

• Retirement Planning

Products & Services:

• Tax Planning

• Projects delivered on time

• Estate Planning Strategies

• Projects completed within budget

• Life & Disability Insurance

• Quality projects of all sizes

• Risk Management

• LEED AP Certified

• Family Succession Planning

Benefits, Services, Special Pricing and/or Discounts Extended to SDDS Members:

• Educational Funding

• Annual donations to Smiles for Kids

Kaneski Associates Financial & Insurance Services 916.774.6250 800.316.3129

• Active Vendor at MidWinter Convention

www.kaneskiassociates.com

• Hole sponsorship at SDDS Foundation Golf Tourney

Marc Davis, CEO Morgan Davis morgan@bluenorthernbuilders.com Lynda Doyle lynda@bluenorthernbuilders.com 916.772.4192 www.bluenorthernbuilders.com

NEW THIS YEAR!

we love our SDDS Vendor Members!

www.sdds.org • March 2015

| 31

Kyra Gauldin, Operations 916.784.8200 www.burkhartdental.com

Lauren Herman • 209.969.6468 Kevin McKittrick • 916.765.9101 www.dentalcare.com

DESCO Dental Equipment

Henry Schein Dental

Tony Vigil, President 916.259.2838 www.descodentalequipment.com

Mark Lowery, Regional Sales Manager 916.626.3002 www.henryschein.com

VENDOR A / SINCE 2012

Crest / Oral B

DENTAL

VENDOR A / SINCE 2011

Robert Kiddoo — Regional Manager 800.462.3626 www.benco.com

VENDOR B / SINCE 2005

Geary Guy, VP / Steve Shupe, VP 888.928.1068 www.asimedical.com

VENDOR B / SINCE 2013

Burkhart Dental Supply

VENDOR B / SINCE 2004

Benco Dental

VENDOR B / SINCE 2002

Dental Supplies, Equipment, Repair & Labs

Analgesic Services, Inc.

Ted Darrow, Client Relations/Marketing 916.985.9559 www.fmacentral.com

Consolidated Pension Consultants, Inc. Dennis Gacutan, President 916.646.4900 cpc@cpctpa.com

First US Community Credit Union Gordon Gerwig, Business Services Mgr 916.576.5650 www.firstus.org

Mann, Urrutia, Nelson, CPAs

Kaneski Associates

Rashida Lilani 916.782.7752 www.lilaniwealthmanagement.com

John Urrutia, CPA, Partner Chris Mann, CPA, CFP, Partner 916.774.4208 www.muncpas.com

916.774.6250 800.316.3129 www.kaneskiassociates.com

32 | The Nugget • Sacramento District Dental Society

VENDOR A / SINCE 2010

Lilani Wealth Management

VENDOR A / SINCE 2014 VENDOR A / SINCE 2014

IT & HIPAA Compliance

VENDOR A / SINCE 2014

Rami J. Zreikat / Alnore Deen 916.608.9902 • 916.206.1858 www.xterralink.com

VENDOR A / SINCE 2005

Financial Management Associates, LLC

xTerraLink, Inc.

VENDOR A / SINCE 2015

VENDOR A / SINCE 2009

Mary Alajou, VP Sacramento / Butte Area Manager 916.949.2687 www.bankofthewest.com

VENDOR A / SINCE 2014

Bank of the West

Fechter & Company Craig Fechter, CPA 916.333.5360 www.fechtercpa.com

Lori Grbac, Account Manager 916.576.2131 www.iHeartMedia.com

www.descodentalequipment.com

VENDOR B/ SINCE 2011

Ben Anders, CPA 916.646.8180 www.innovativecpas.com

iHeartMEDIA

4095 Del Mar Ave. #13 Rocklin, CA 95677

VENDOR A / SINCE 2013

Innovative Solutions CPAs & Advisors, LLP

916-624-2800 800-649-6999

VENDOR A / SINCE 2014

Financial & Insurance Services

James Ryan 800.736.4688 www.pattersondental.com

VENDOR A / SINCE 2003

Patterson Dental

Advertising / Radio

The Dental Equipment Specialists

Nicole Wells 916.788.4480 www.wellsconstruction.com

Gordon St. Cyr and Gary St. Cyr 916.853.9556 www.dentalcabinets.biz

Western Practice Sales

Brian Flanagan & Kirsi Kilpelanien 855.337.4337 www.integritypracticesales.com

Tim Giroux, DDS, President John Noble, MBA 800.641.4179 www.westernpracticesales.com

Debbie Kemper 916.993.4182 www.resourcestaff.com

Dennis Krohn Jr., President 916.367.4244 www.sdreliance.com

Converge Medical Solutions, LLC Mark Movassate 408.436.2000 www.convergemedical.com

VENDOR A / SINCE 2013 VENDOR B / SINCE 2002

Comcast Business Lisa Geraghty 916.817.9284 lisa_geraghty@cable.comcast.com business.comcast.com

Star Group Global Refining VENDOR A / SINCE 2014

Waste Management

Dan Edwards, President 866.722.8663 www.pact-one.com

VENDOR B / SINCE 2011

PACT-ONE Solutions

VENDOR A / SINCE 2014

SD Reliance Management VENDOR B / SINCE 2003

Resource Staffing Group

Technology /Telecom

VENDOR A / SINCE 2014

Practice Sales

VENDOR A / SINCE 2004

Integrity Practice Sales

VENDOR B / SINCE 2013

Marc Davis / Morgan Davis / Lynda Doyle 916.772.4192 www.bluenorthernbuilders.com

VENDOR A / SINCE 2014

VENDOR A / SINCE 2010

Healthcare Cabinet Co. VENDOR B / SINCE 2014

Wells Construction, Inc.

VENDOR A / SINCE 2007

Becki Bell, Marketing Director 916.452.6200 www.sacmag.com

Blue Northern Builders, Inc.

David Olson 209.366.2486 www.olsonconstructioninc.com

Practice Management

Sacramento Magazine

Jim Ryan, Sales Consultant 800.333.9990 www.stargrouprefining.com

www.sdds.org • March 2015

VENDOR A / SINCE 2009

Patrick J. Wood, Esq. Jason Wood, Esq. 800.499.1474 www.dentalattorneys.com

Philip Kong 916.533.6882 - cell philip.kong@wellsfargo.com www.wellsfargo.com

Media & Marketing

Kim Parker, Executive VP Mari Bradford, HR Hotline Manager 800.399.5331 www.employers.org

VENDOR A / SINCE 2010

Wood & Delgado VENDOR B / SINCE 2004

CA Employers Association

Olson Construction, Inc.

Technology

Lydia Ramirez, Vice President 916.321.3145 www.unionbank.com

VENDOR A / SINCE 2011

Chris Stafford 800.733.0633 www.tdicsolutions.com

Wells Fargo Bank

Union Bank

VENDOR A / SINCE 2007

Financial, Cont’d HR & Legal Office Construction

The Dentists Insurance Company

| 33

Job Bank The SDDS Job Bank is a service offered only to SDDS Members. It is published on the SDDS website (www.sdds.org) and provides a forum for job-seekers to reach other Society members who may be looking for dentists to round out their practice, and vice versa. If you are a job seeker, associate seeker, selling or buying a practice, contact SDDS at (916) 446-1227 or complete the SDDS Job Bank form insert in this issue of The Nugget and cash in to the SDDS Job Bank!

ASSOCIATE POSITIONS AVAILABLE Rina Ambaram, DDS • Sacramento • part/Wed • GP Jeffrey Chantry, DDS • Elk Grove • full • GP Chapa-De Indian Health Program • Grass Valley • part/on call • OS/GP George Chen, DDS • Folsom • part • GP Reuben Clark, DDS • El Dorado • part • GP CommuniCare Health Centers • Yolo County • on call • GP Matthew Comfort, DDS • Roseville • part • GP Monica Crooks, DDS • Roseville • part • GP Sukhjeet Kaur, DDS • Sacramento • part/full • GP Neelofar Khan, DDS • Sacramento • part/full • GP Kids Care Dental • Sacramento • part • Pedo/GP Thomas Ludlow, DDS • Folsom • part • GP (Endo/Ortho experience) Make a Smile Dental • Multiple Locations • full • Pedo Alex Moradzadeh, DDS • Sacramento • part/full • GP/Endo/Pedo/OS Sacramento City College • Sacramento• GP Norman Spalding, DDS • Walnut Grove • part/full • GP Brian Steele, DDS • Sacramento/Placerville • full • GP Yusuke Suzuki, DMD • Lodi • part • GP Hoang Truong, DDS • Sacramento • part • GP Steven Tsuchida, DDS • Elk Grove • part • OS/Ortho/Endo Clifford Wong, DMD, MSD • Rocklin • part • Endo

DOCS SEEKING EMPLOYMENT Russell Anders, DDS • temp/ fill-in work; M-F • GP Andrea Azevedo, DDS, MPH • part; 1-2days/wk. • GP & Pedo Amanda Chen, DDS • full/part • Ortho Randy Davey, DDS • full • GP Ryan Hecht, DDS, MS • full • Ortho Shahryar Khodai, DDS • part/full (Mondays and Thursdays) • GP Steve Murphy, DMD • part/full • Endo Sadia Niazi, DDS, MMSc • part • Ortho Harpreet Tiwana, DDS • part/full • GP Ronald Rott, DDS • part • Perio Michael Sunwoo, DDS • full • Ortho Harpreet Tiwana, DDS • full/part • GP Brandon Webb, DDS • part/full • Endo DOCS LOOKING TO BUY A PRACTICE Ryan Hecht, DMD, MS • Folsom, Sacramento, Roseville • Ortho Shahryar Khodai, DDS • Sacramento • GP Richard Nichols, DDS • Davis, Woodland, Winters • GP Oladimeji Sorunke, BDS • Sacramento • GP For contact information of any of the job bankers listed below please check our website at www.sdds.org.

34 | The Nugget • Sacramento District Dental Society

Classified Ads EMPLOYMENT OPPORTUNITIES

PRACTICES FOR SALE

FOR LEASE

PEDIATRIC—Kids Care Dental seeks another SUPER STAR dentist to join our AMAZING team and help open our newest LODI location. Position available to pedos or generals who LOVE kids. Our non traumatic philosophy focuses on superior customer service and exceptional patient care in a non threatening environment. We get kiddos to actually look forward to coming to the dentist. Beautiful high end private offices and a CULTURE that can’t be beat provide a great place to practice and a great income for our doctors! Patients love us...come find out why! 4 days/ Week starting in April. Email 03-15 dboyes@kidscaredental.com.

DENTISTS SERVING DENTISTS — Western Practice Sales invites you to visit westernpracticesales.com to view our practices for sale and see why we are the broker of choice in Northern California. Please call (800) 641-4179. 03-09

DENTAL OFFICE SUBLEASE AVAILABLE IN EL DORADO HILLS. Incredible opportunity to start your own practice without incurring tremendous debt. Fully furnished with state-of-theart equipment. Perfect for general dentist or pediatric dental specialist. Call 916.622.9707 for more details. 02-15

GENERAL/PEDIATRIC—Make a Smile is currently seeking a passionate and dedicated General/Pediatric associate dentist who loves working with children and who is interested in joining an awesome team. Looking for FT &PT. Please forward CV to resume@makeasmile.com or fax 916.817.4376. 03-15 REGISTERED DENTAL ASSISTANT needed in Grass Valley, CA – This is a F/T benefited position. For a not-profit community health clinic providing to Native Americans and the economically disadvantaged. Visit www.Chapa-De.org /jobs 2-15 or Email resume to HR@chapa-de.org. PART-TIME ORAL& MAXILLOFACIAL SURGEON NEEDED–2 days a week. Tuesday in Grass Valley and Wednesday in Auburn. For a non-profit community health clinic providing care to Native Americans and the economically disadvantaged. Visit www. Chapa-de.org/jobs or Email resume to HR@chapa-de.org. 2-15 ON-CALL DENTISTS NEEDED — to help fill in at clinics in Grass Valley, CA and in Auburn, CA. For a non-profit community health clinic providing care to Native Americans and the economically disadvantaged. Visit www.Chapa-de.org/jobs or Email resume to HR@chapa-de.org. 2/15

SACRAMENTO DENTAL OFFICE/CONDO FOR SALE— Equipped. Great Start up or Satellite Space. 3 Ops with office could be plumbed for a 4th 1,200 Sq. ft. $235,000. Arden Mall. Contact Joe Hruban at 530.746.8839 or joe@omni-pg. 11-14 com, Omni Practice Group #01821307.

EQUIPMENT FOR SALE

JUST MOVED—selling equipment that didn’t make the move: Pelton crane chairs, lights, Gendex X-ray unit, lab equipment and other miscellaneous items. Please call 916.443-8908 or 916.215.5834 for more information. 01-15 BRAND NEW CAVITRON PLUS ultrasonic scaling unit in unopened box. Tap-on wireless foot pedal and Steri-mate handpiece included. $2,000. Call 530.622.6370. 12-14

PROFESSIONAL SERVICES

LOCATION, LOCATION, LOCATION: DENTAL OFFICE AVAILABLE, 3000 L Street 1,535 sf with 5 operatories, recently remodeled. Fully serviced lease with ample free parking. Contact Kelly Gorman (916) 929-8100. 03-13 EL CAMINO DENTAL BUILDING has one beautiful suite for lease. 5 ops - 1441 sq ft. Completely remodeled with new flooring and laminate cabinets. Please contact Dr. Gordon Douglas at 04-14 (916) 483-4964. SUNRISE DENTAL PLAZA, SUITE #106 FOR LEASE, 7916 Pebble Beach Dr., Citrus Heights. Four operatories and a lab with 1304 square feet. Well established professional dental building. For more information, please call or email Marty at (916) 966-5772 or mshep6944@aol.com. 08/09-14

The SDDS LCD projector is available for rent!

3 days — $100 Members only

POSITIONS WANTED MONEY IS WALKING OUT THE DOOR. Have implants placed in your office and keep the profits. Text name and address 916.769.1098. 12-14

LOCUM TENENS. UOP grad to work in your office while you are on vacation, sick or maternity leave or emergency. Great references. Please call (530) 644-3438. 04-13

SACRAMENTO DENTAL COMPLEX has one small suite which can be equipped for immediate occupancy. Two other suites total 1630 sq. ft which can be remodeled to your personal office design with generous tenant improvements. 2525 K 10-11 Street. Please call for details: (916) 448-5702.

LEARN HOW TO PLACE IMPLANTS IN YOUR OFFICE OR MINE. Mentoring you at your own pace and skill level. Incredible practice growth. Text name and address to 916.952.1459. 04-12

Selling your practice? Need an associate? Have office space to lease? SDDS member dentists get one complimentary, professionally related classified ad per year (30 word maximum). For more information on placing a classified ad, please call the SDDS office at (916) 446-1227.

Call SDDS at 916.446.1227 for more information or to place a reservation.

SDDS member dentists can place classified ads

FOR FREE! MEMB E BENEF R IT!

See insert to submit ad!

PRSRT STD US POSTAGE PAID PERMIT NO. 557

2035 Hurley Way, Suite 200 • Sacramento, CA 95825 916.446.1211 • www.sdds.org

SACRAMENTO, CA

ADDRESS SERVICE REQUESTED

SDDS CALENDAR OF EVENTS MARCH

12 Business Forum CE How to Work “ON” the Business while Working “IN” Your Business 6:30pm–9:00pm / SDDS Classroom

3 SDDS Board of Directors Meeting 6:00pm / SDDS Office

9 Leadership Development Meeting 6:00pm / SDDS Office

Golf Tourney Committee Meeting 6:00pm / SDDS Office

10 General Membership Meeting Oral Health Does the Heart Good Kimberly S. Newlin, RN, CNS, NP & Toni Adams, RDH, MA Guest Night

13 Continuing Education Practice Team Motivation

CE

5:45pm Social / 6:45pm Dinner & Program

Hilton Sacramento Arden West

CE

8:30am–1:30pm / SDDS Classroom

16 Membership Committee Meeting 6:30pm / SDDS Office

17 HR Webinar Delivering Effective Performance Reviews Noon–1:00pm

CE

18 Dentists Do Broadway: Rain: A Tribute to The Beatles 7:00pm / Sacramento Community Center 27-28 CDA Cares - Sacramento:

Cal Expo Fairgrounds, Building D

APRIL 10 General Membership Meeting X-Rated Imaging Pearls David C. Hatcher, DDS, MSc, MRCD Alma Mater Night

CE

5:45pm Social / 6:45pm Dinner & Program

Hilton Sacramento Arden West

For more calendar info and to sign up for courses ONLINE, visit: www.sdds.org

SAVE THE DATE FOR THE 36TH ANNUAL MIDWINTER CONVENTION & EXPO TONS OF CE & A FUN TIME! SAVE THE DATE FOR: FEBRUARY 18–19, 2016

EARN

3

CE UNITS!

March 10, 2015:

Oral Health Does the Heart Good

LEARNING OBJECTIVES:

Presented by: Kimberly S. Newlin, RN, CNS, NP & Toni Adams, RDH, MA

• Summarize the links between oral and general health

• Review evidence of the relationship between oral and cardiovascular health • Identify CVD patients who need prophylactic antibiotics prior to dental procedures

5:45pm: Social & Table Clinics 6:45pm: Dinner & Program Hilton Sacramento Arden West (2200 Harvard Street, Sac)

• Understand modifications for dental patients taking anticoagulant and antiplatelet medications • Acquire education strategies to decrease risk of cardiovascular disease This program reviews the relationship between poor oral health and cardiovascular disease, as well as the interrelationships with diabetes and the obstructive sleep apnea.

MARCH GENERAL MEMBERSHIP MEETING: GUEST NIGHT BRING A GUEST!

GUEST NIGHT

!