2013 WMDDS Fall Bulletin

FALL ISSUE 2013 VOL. 45, NO. 5

Bulletin

Contents ­Editor

Dr. Jeff Smith

Associate Editors

Dr. Seth Vruggink Dr. Derek Draft Dr. David Huyser Dr. Brian Licari

President’s Message...................................................................................................... 2 Notice of Election......................................................................................................... 3

Advertising Editor Elaine Fleming

Executive Secretary WMDDS

511-F Waters Building

Grand Rapids, MI 49503

(616) 234-5605

efwmdds@aol.com

Editor’s Thoughts......................................................................................................... 4

West Michigan District Dental Society Executive Board 2013-2014 President Dr. Margaret Gingrich President-Elect Dr. Samuel Bander Vice President Dr. Steve Conlon Secretary-Treasurer Dr. Kathleen Ellsworth Editor Dr. Jeff Smith Immediate Past Dr. Tyler Wolf President Directors Dr. Leonard Bartoszewicz

Dr. Brian Mulder

Dr. Lathe Miller Area Representatives Kent County Dr. Kathryn Swan Ionia-Montcalm Dr. John O’Donald County Mecosta County Dr. Erick Perroud Ottawa County Dr. Meredith Smedley

Take A Bite Out of Cancer...........................................................................................10

MDA IV District Trustees

Advertiser Index............................................................................................................23

Dr. Brian Cilla Dr. Colette Smiley

Trustee Report.............................................................................................................. 6 Major Expansion of HIS Clinic Needs Your Help..................................................... 9

GRDAS News................................................................................................................15 Technically Speaking....................................................................................................16 What Is My Practice Worth?........................................................................................18 How To Get The Most Benefit From Your Charitable Donation.............................20 Classified Ads................................................................................................................22 2013 Directory Correction & Additions......................................................................23

Big Rapids Dental Study Club Officers President Dr. Erick Perroud Vice President Dr. Christa Stern Secretary Dr. Christa Stern Treasurer Dr. Erick Perroud Holland-Zeeland Dental Society Officers President Dr. Meredith Smedley Treasurer Secretary Immediate Past President Ionia-Montcalm Dental Study Club Officers President Treasurer Dr. Kirkwood Faber Kent County Dental Society Officers President Dr. Michael Palaszek Vice President Dr. Kathryn Swan Secretary Dr. James Papp Treasurer Dr. Kathleen Eisin West Michigan Dental Foundation Officers President Mrs. Wendy Mc Ginnis Vice President Dr. Michael Palaszek Secretary Mrs. Dawn Kamyszek Treasurer Mr. Joe Van Laan The Bulletin of the West Michigan Dental Society is published six times a year (the winter issue, spring issue, summer issue, directory issue, fall issue, and holiday issue). The opinions expressed in The Bulletin are not necessarily the opinions of the West Michigan District Dental Society.

Contributions to The Bulletin are welcome and should be addressed to The Bulletin Editor, 3050 Ivanrest SW, Suite B, Grandville, MI 49418.

Requests for purchase of advertising space should be directed to the Advertising Editor, Elaine Fleming, (616) 234-5605. The deadline is the 1st of the month prior to publication. © 2013-2014 West Michigan District Dental Society Bulletin

Mission Statement The Bulletin is the newsletter of the WMDDS and its mission is to inform the membership of upcoming and recent events, state & local issues related to dentistry, and as a forum for its officers, representatives, and members to discuss appropriate topics of interest to the membership.

Communication & Advertising Policy The Bulletin will publish submitted articles from members and others that relate to the practice of dentistry, small business, social, or political issues affecting dentists, or other subjects of interest to the membership. All published items are subject to space restrictions and the community standards of the WMDDS. The editors reserve the right to reject any article or advertisement deemed ­inappropriate and to edit submissions as they see fit.

Submission & Publication Policy: Articles and advertisements must be submitted no later than the 1st of the month preceding ­publication date. The Bulletin has six publications: the winter issue, spring issue, summer issue, directory issue, fall issue, holiday issue. Direct submissions or ­correspondences to:

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

Dr. Jeffrey S. Smith • 3050 Ivanrest SW, Suite B • Grandville, MI 49418 Phone: 616.531.1554 FAX 616.531.6947 • Email: jssmith@comcast.net Include “Newsletter” in the subject line

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PRESIDENT’S MESSAGE

Keeping Current with WMDDS

By Margaret Gingrich, DDS, WMDDS President

W

ow, did the summer go by fast! I hope you had a great summer and are looking forward to the fall season and what lies ahead this coming year for your West Michigan District Dental Society.

Since 2009, the West Michigan District Dental Society has presented the Steel Water award to a non-dentist member of the community that has made a significant contribution to dentistry and/or the community in the WMDDS fivecounty area. In June, this year’s award was presented to Elaine Fleming, our executive secretary. Ms. Fleming has been with our Society and Foundation for over 25 years and with West Michigan Endodontists for over 42 years. She makes the WMDDS Board run smoothly (as several of you know) and has made West Michigan one of the outstanding districts in Michigan. In her true spirit, instead of being presented with the Steel Water award plaque, she asked that the money be donated to the 2014 MOM Project. If you see Elaine, don’t forget to congratulate her!

An event that has garnered much attention is the special session of the MDA House of Delegates on September 20, 2013. This is the first time in history that a special meeting of the House of Delegates was held. Following work by the MDA Governance Work Group, the goal of this special meeting was to restructure the MDA and make it compliant with state regulations. One of the contentious issues is reducing the number of trustees from 17 down to 9, with a vetting process for selection and giving the decision making to the MDA Board of Trustees vs. the House. If you are interested in more information on this, contact any of the WMDDS delegates or alternate delegates.

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As most of you already know, the Mission of Mercy event will be held in Big Rapids, May 29–June 1, 2014. We are actively trying to raise $200,000 and get the word out to area businesses and volunteers. If you are interested in making a donation, go to www.smilemichigan.com/foundation.

Volunteer registration will open in February 2014. The Michigan Dental Assistant’s Association is holding a seminar November 15 in Lansing at the MDA building. All proceeds will benefit the MOM Project.

On another front, the Michigan Oral Health Coalition published a report entitled, “Check-Up on Oral Health: Age One Dental Visits.” It highlighted the percent of Medicaidenrolled children receiving an oral evaluation (D0145) visit by age two. Ionia and Mecosta counties were on the upper side of the report, but Kent County was dead last out of 83 counties with only .2%. We need to keep working to have Healthy Kids Dental in all counties and bring that number up! There is also more information on the age one visit at www.pointsoflightonline.org.

Last but not least was the boil water advisory in Rockford, MI in early September. This caused some dental offices in the area to close for 48 hours until chlorine levels could be adjusted. Thanks to the MDA, who provided these offices with information on procedures to follow if they decided to stay open, and if they closed, what to do before re-opening their offices.

As you can see, this has been a great start to the 2013-14 year! Hopefully, I will see some of you at the New Dentist Forum meeting or New Member Reception. Comments are always welcome by email at drmargaret04@gmail.com or by phone: 231-796-8715.

Reminder Kent County Dental Society Meeting Tuesday, October 15 WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

West Michigan District Dental Society Notice of Election (Written mail-in ballots will be sent 30 days following this notice) In accordance with the West Michigan District Dental Society by-laws, the Nominations Committee presents the following slate of candidates for the positions of Alternate Delegates and Delegates for the 2014 Michigan Dental Association House of Delegates, WMDDS offices for 2014-2015 and Region IV MDA Trustee. By-laws require that a written notice of the names of the nominees for elective offices be published 30 days prior to the election. The election will be held by a mail-in ballot.

Four (4) of the following will be elected to a two-year term as Delegate to the MDA House of Delegates and the remaining eleven (11) will serve a one-year term as Alternate Delegates – note that there are four unfilled, open spots.

Dr. Dr. Kathryn Swan Dr. Mike Nichols Dr. Veronica Hamilton Dr. Tyler Wolf Dr. Trish Roels Dr. Hany Boulos Dr. Matt Lieto Dr. Seth Vruggink Dr. Aaron Clark Dr. James Hur Dr. Kevin Rebhan Open Open Open Open Completing the delegation in accordance with the WMDDS by-laws are the following members: Dr. Margaret Gingrich, chair Dr. Samuel Bander Dr. Steve Conlon Dr. Ryan Lebster Dr. David Armbrecht Dr. Leonard Bartoszewicz Dr. Lathe Miller (Drs. Gingrich, Bander and Conlon are automatic seats and Drs. Lebster, Armbrecht, Bartoszewicz and Miller are serving the second year of a two-year term as delegates.)

The Nominations Committee further recommends the following candidates to fill the following Society offices for 2014-2015: Dr. Sam Bander, President Dr. Steve Conlon, President-elect Dr. Leonard Bartoszewicz, Vice President Dr. Tyler Wolf, Secretary/Treasurer Dr. Brian Mulder, 3rd year Director Dr. Lathe Miller, 2nd year Director Open for nomination, 1st year Director Dr. Colette Smiley, Region IV MDA Trustee, 2nd term The Nominations Committee shall include as a nominee for any of the above mentioned positions the name of any West Michigan District Dental Society member in good standing for whom a petition, signed by fifteen (15) active members of the Society has been submitted. Petitions should be delivered by December 5, 2013 to the chairperson of the Nominations Committee, Dr. Tyler Wolf, 7678 Cottonwood Drive SW, Jenison, MI 49428.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

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EDITOR’S THOUGHTS

My How Time Flies

By Dr. Jeff Smith, WMDDS Editor

I

t sounds cliché, but summer did indeed manage to sneak by under the radar again this year. Our kids (and grandkids, if we are older and lucky enough to have them) are back in school, the leaves have begun changing colors for at least the last several weeks, and the football season is in full swing. It is truly amazing how quickly time can and will get by us if we don’t make the effort to plan for those events we want to be part of, or truly care about.

If you have seen the pictures in the back of the Directory issue of the Bulletin, and/or read over the details in the MDA Journal, it is obvious that the 2013 Mission of Mercy in Saginaw last June was a genuine success. This coming year it will be held on May 30–31, in Big Rapids. Although volunteer participation will come from all over the Midwest and Michigan, this is an opportunity for those of us in West Michigan to show our numbers and support for such a worthy cause. The MOM Project not only benefits those in our state who cannot afford dental care, but also often gives more back to its volunteers in appreciation and thanks than what they contribute in donated time and resources. Please stay tuned this year as the details begin coming out online and in the local and state journals. Mark these dates on your calendars before they get filled with other things, or are simply forgotten about until it is too late.

The MDA Annual Session is in Grand Rapids in 2014, April 30 through May 3. This is an excellent time to take advantage of the many continuing education courses that will be offered. My hygiene staff has asked that we close the office on these days so they can get their C.E. requirements in for license renewal. While the annual meeting is a good time

4

for us to sharpen our professional knowledge, it is also a very convenient way to check out the latest in dental equipment, supplies, and technology. On the other hand, it may also provide us a chance to run into and spend time with old friends and classmates well after the lectures and exhibits are done for the day. Again, if you don’t cross off your schedules soon enough, there will already be patients penciled in on these dates before you know it!

Tooth Time at the Grand Rapids Children’s Museum will be held on February 6–7, 2014. If you would like to volunteer, please contact Dr. David Huyser at 616-957-0909, or email him at djhuyser@charter.net. This is actually a pretty fun way to spend a day, although back when I volunteered, we didn’t get to use play-dough.

The West Michigan District Dental Society has put together an outstanding slate of speakers for the coming year. Friday, October 11, 2013, Dr. Mark Setter will speak on “Meeting the Challenge of Change for Maximum Case Acceptance.”

Friday January 31, 2014, Dr. Richard Nagelberg will lecture on “Patient Health, Not Just Oral Health.” On Friday, March 14, our final speaker will be Dr. David Hornbrook, who will be presenting “Hot Topics in Aesthetic and Restorative Dentistry.” All three programs will be held at the Frederik Meijer Gardens & Sculpture Park from 8am to 4pm. Each of these classes provide 7 CEUs, so attending all three will satisfy over one-third of the three-year CE requirement for renewal of a dental license. Set these dates aside, and look for more detailed information in upcoming issues of the Bulletin.

Above is only a partial listing of all of the events which have been planned for our membership. Each year as the new “Directory Issue” is published, there is a sheet inside with a complete listing of all of the events, classes, sessions, and other important information for the upcoming year. These are printed on individual sticky notes so that they can be placed on your office bulletin board or calendar at eye level no more than 24 inches away from where you sit. Please go through your stickers, and make plans soon to attend as many of these dates as you can before this next year sneaks by, just like summer did.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

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5

TRUSTEE REPORT

Fall 2013 Trustee Report

By Dr. Brian Cilla, MDA Trustee Delegates (HOD).

The key proposals were for reduction in the size of the BOT, establishing the BOT as the governing body with the HOD serving in an advisory capacity, elimination of the vicepresident position, combining the secretary and treasurer position, HOD election of the at-large trustee positions, and creation of a nominating committee for selecting trustees, the ADA delegation, and MDA officers. These recommendations were forwarded for consideration to the special session of the HOD in September.

June Trustee Meeting Joint Meeting of the Boards The MDA Board of Trustees (BOT) held our June meeting at the MDA headquarters in Okemos. We conducted a joint meeting with the MDA subsidiary Boards: MDA-IFG, MDA Foundation and MDA Dental PAC. This type of joint meeting had not been done in the past. Our MDA President, Dr. Norm Palm, has established a goal that emphasis should be placed on collaboration between the various Boards. These entities are separate but should not be considered as independent in supporting the MDA mission of helping member dentists succeed. I think that we all came out of this session with a better understanding of what should be our mutually inclusive priorities.

MDA Leadership Institute As with all organizations, it is important for the MDA to ensure that there are volunteers who are ready, willing and capable to take the reins of leadership as we move forward.

At the present time there is no formal methodology for recruitment and development of potential MDA leaders. Dr. Palm has formed a work group to develop a proposal for the purpose of establishing the mechanism to make such a Leadership Institute a reality.

Governance Much of the BOT meeting was spent on discussion of the Governance committee recommendations to correct the performance gaps, which had been previously identified by the committee and approved at the April MDA House of 6

MDA-IFG Non-dues revenue are an important component of the MDA operational budget. I am happy to report that last year MDAIFG was able to establish another record return to the shareholders (MDA member dentists). The program sponsorships, dividends, shared expenses, and royalties were $1.8 million.

This equates in to a return of $506 for each active MDA member.

Health insurance rates were expected to be in a state of flux due to the implementation of the Affordable Care Act (ACA).

Fortunately, for those of you covered by the MDA Blue Cross & Blue Shield (BC/BS) plan, the expert staff at MDA-IFG have been able to limit the premium cost increase to just 9.5% next year. This is down from the original BC/BS estimated increase of 13%.

With the advent of insurance exchanges, MDA-IFG has had to explore alternative mechanisms for providing affordable health care insurance to MDA members. Any and all options are being investigated. One such option would be for the development of a Multiple Employer Welfare Arrangement (MEWA) to provide post-ACA health care consistent with current coverage at a reasonable cost.

IFG continues to diversify its sources for gloves. This is necessary due to the fact that glove manufacturers are under some pressure from dental vendors to restrict sales to IFG. However, this diversification is positive because it has provided IFG with access to other saleable disposable products.

Membership The MDA’s market share remains at a very respectable 75%.

Equally important is the fact that the MDA retention rate is WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

TRUSTEE REPORT

98%. These numbers are much better than the national trends for most organizations. Josh Lord reported that upcoming activities to boost membership will include an end-of-theyear promotional incentive to join, reminders about the importance of maintaining membership and MDA Journal features highlighting the value of membership.

Special session of the HOD Governance On September 20, the HOD held a special session to consider proposed solutions for current MDA performance deficiencies. These changes will require revision of the current MDA By-Laws. HOD input and direction are a critical component of the decision-making process for facilitating these revisions.

Any changes to the existing by-laws require a two-thirds majority. It should be noted that the vote on the resolutions adopted by the HOD exceeded this requirement by a significant margin. The next step in the process is to send the adopted resolutions back to the Governance committee in order to develop appropriate by-laws language. The HOD will then vote on these by-law changes at the 2014 MDA annual session. The adopted resolutions are as follows: Resolved, that the MDA form a Nominating Committee to: • Provide nominations for officers, MDA trustee positions and delegates/alternates to the ADA • Vet candidates by following a predetermined set of criteria (i.e., diversity such as geographic, qualifications, etc.), established by the House of Delegates • The committee be comprised of the following twelve people (one from each region), selected by the MDA region, with the immediate past president serving as chair • Regions should consider selecting from the following pool: past MDA presidents, former or current MDA delegates, former MDA board members • Sitting Board members should not serve on the committee with the exception of the immediate past president • Nominating Committee can submit more nominees than the number of openings Resolved, that the MDA reduce the number of elected trustee positions from 17 to 9, and make them all at-large WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

positions, nominated by the Nominating Committee and elected by the House.

Resolved, that the Board of Trustees be the governing body of the MDA with the House of Delegates serving in an elective and representative capacity, bringing forth issues for the Board to consider and responding to the Board’s request for input and feedback on issues.

Resolved, that the MDA combine the secretary and treasurer positions and that the House of Delegates beginning in 2015 elect this officer position.

Resolved, that the MDA eliminate the Vice President position beginning in 2015.

Resolved, that the MDA House or Board of Trustees have the authority to suspend or remove Board members following criteria to be established by the House, that the MDA Board of Trustees may appoint an interim trustee to fill a vacancy between meetings of the House and that the House of Delegates will replace the vacant trustee position at its next regularly scheduled meeting.

Resolved, that the Board annually has the authority to form an Executive Committee as needed and that if it is appointed, it be comprised of the officers.

I would like to commend the Governance Committee (of which Dr. Kevin Rehban is an active participant) and the WMDDS delegation for the fine work that they have done on making changes to our governance structure up until this point in time. Our Speaker of the House, Dr. Deb Peters, did an outstanding job in keeping everyone focused on the mission of the special session.

It is with heavy heart to note that the committee chair, Dr. Joanne Dawley, could not be in attendance at the meeting due to the passing of her husband. Our thoughts and prayers are with her during this difficult time.

Items of local interest Saint Mary’s Hospital, Metro Health Hospital, and Hope Network are collaborating to create “The People’s Health Center” which will be located at the Hope Network campus on 36th Street. A five-chair dental clinic will be part of this project. It is anticipated that the clinic will employ one dentist and one dental hygienist. If everything goes well, the

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TRUSTEE REPORT

clinic should be open in January. The patient population for the dental clinic will primarily be derived from Hope Network (patients with developmental disabilities), Clinica Santa Maria, Heartside, and the Metro residency.

Congratulations are in order for Dr. Trish Roels. She is the chief dental officer at Cherry Street Dental Clinic and a member of the WMDDS HOD delegation. Recently, Governor Snyder has appointed Trish to the State Board of Dentistry.

As always, any questions, concerns or commentary are appreciated by both Colette Smiley and myself. We may not have all the answers, but can certainly put you in touch with someone that can provide assistance with most issues. Feel free to call or write: blcilla@aol.com.

The Points of Light project

If you would like more information regarding our project or would like to register as a participant,

please visit our website at: pointsoflightonline.org.

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COMMUNITY OUTREACH

Major Expansion of Clinic Needs Your Help

By Dr. Bruce Weny

What can be done: 1. Provide funds on a monthly basis over three years.

2. Provide funds to a supply house for a draw by HIS as needed.

3. Provide a one-time gift.

4. Provide volunteer services. The operatories are set-up with computers and digital x-rays, and an assistant can be provided if requested.

H

ealth Intervention Services (HIS) is expanding from three to five operatories!

Here’s the plan: A major donor came to HIS and asked them to consider a dental expansion. Two new operatories would be constructed by the donor and an additional challenge to raise $175,000 would be put forth for the build out of the operatories, supplies, and salaries for a fulltime dentist and a hygienist. Part of the deal is to provide a one-to-one matching fund for three years of $87,500 each year. Perhaps they are looking at how the dental community will respond to the support of those in need.

A large gift is wonderful, but even better is a gift given over each month for three years. This is easier to budget. “HIS” wants to maintain the sustainability of the program.

What does HIS do? Their mission is to see people who work but don’t have the money to have even basic medical, dental, and eyewear needs met. They also provide spiritual counseling. The cost for each dental visit is $30 whether it is for restorations, an endodontic procedure, extractions, or an emergency toothache visit. Removable prosthetics are charged also by the number of appointments and the lab cost.

This is the lowest part of the sliding fee scale, where most of the patients fit into with the documentation of tax forms and pay stubs, etc. HIS is very efficient in that they already have in place the systems to: pre-screen financials, have the medical, dental, eyewear as well as spiritual services in place, and also have staff members that speak several languages on hand. Patients may be seen as part of an ongoing medical/ dental treatment plan, or be seen on an emergent situation (toothache).

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

Most often treatment is delayed for patients who are the working poor because there is no money to do so. Many of these patients end up going to the ER for their dental needs as they don’t have a dentist. That is the most expensive treatment for both the patient and the public, and they only get antibiotics and painkillers, no definitive treatment. HIS provides the definitive treatment needed for patients who have no other alternative. It is expected that the dental clinic will see upwards of 2,000 new dental patients with the expansion.

What I have found as a volunteer at HIS is a grateful patient base. They all pay something for their treatment, so there is a feeling of value to the work. Everyone is treated with respect!

The staff is very responsive to the needs of the volunteers.

HIS also cooperates with: 1. Safe Haven – A women’s shelter 2. Catherine’s Health Center 3. Oasis of Hope 4. Refugees 5. Homeless Veterans For additional information, please feel free to contact the HIS dental director, John VanderKolk, DDS, at 616.475.8446 ext.

108, or email at jvanderkolk@hisgr.org.

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MDA NEWS

Take A Bite Out of Cancer!

MDA Launches New Campaign Next Month

By Dr. Steven Conlon

T

he Michigan Dental Association and the Leukemia and Lymphoma Society are partnering once again this November to “Take a Bite out of Cancer.” We encourage all MDA dental offices to join this very important campaign to identify potential bone marrow donors.

More than one million Americans are living with a form of leukemia or lymphoma. And thousands of patients in Michigan are currently seeking a life-saving bone marrow donor.

The good news is that a simple mouth swab can help match cancer patients with potential bone marrow donors.

This is our second “Take a Bite Out of Cancer” campaign. The MDA and the Leukemia and Lymphoma Society partnered on the first campaign in May of 2012, and it was a great success. Participating MDA dental offices registered more than 2,500 new suitable potential donors to the worldwide bone marrow registry. To date, there have been five confirmed matches from our efforts.

That means five saved lives from the first MDA drive alone.

This year, with your help, we are going to put the force of our membership to good use once again as we host a second bone marrow registration drive in participating dental offices across the state.

Roughly 120,000 hematologic cancers (leukemia, lympho-

10

ma, and myeloma) are diagnosed yearly in the United States.

Although many of the hematologic cancers respond to traditional chemotherapy/radiation regimens, the use of hematopoietic cell transplantation (blood or marrow transplantation - BMT) has grown to become the standard of care for some of these diseases. An estimated 45,000 to 50,000 hematopoietic cell transplants are performed annually worldwide to treat patients with lifethreatening malignant and non-malignant diseases. More than one-third of the transplanted patients are treated with stem cell grafts from non-related donors.

The chance that a related sibling would be a suitable match for a blood cancer patient requiring transplant is just 25 percent, leaving many patients and their physicians to then search the worldwide marrow registry of nine million potential donors for suitable matches. Unfortunately, for many the search fails to yield any potential donors. This is especially true for African Americans, Latinos, Native Americans, and those of Asian/Pacific descent, as they are underrepresented on the rolls of potential donors. Sadly, many patients who cannot find a match will succumb to their illness.

The screening process to join the registry is quite simple.

Suitable donors are healthy individuals between the ages of 18 and 54 who are willing to submit to a self-administered series of intra-oral cheek swabs and fill out a form(s) detailing basic personal demographic and medical information. In addition, when called, those on the registry should be willing to personally donate (bone marrow/stem cells) for a matched patient in need.

Cheek swab samples obtained from those joining the registry are then “typed” according to their unique Human Leukocyte Antigen (HLA) profile. Physicians will search for suitable HLA profiles on the registry when no suitable related donor exists for a patient in need. It is at this time that a potential donor would be contacted if a match is made for a more involved medical work up to confirm that a suitable WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

MDA NEWS

donor/recipient match has been made. The odds of being contacted for this level of testing is at this time roughly one in 540.

Currently, there are two methods for donating to a patient in need; peripheral blood stem cells (PBSC) and surgical bone marrow donation. PBSC is a non-surgical procedure done on an outpatient basis requiring a five-day course of a drug called filgrastim. This will increase the number of blood-forming stem cells in the peripheral vasculature. Blood is removed from the donor, stem cells are filtered out, and the blood then is returned to the donor over the course of several hours. Marrow donation requires a surgical outpatient procedure where liquid marrow is removed from the donor’s pelvic bone. At this time the vast majority of donations are nonsurgical PBSC. Last year’s campaign results prove that the dental office is a viable alternative to traditional bone marrow drive locations.

Marrow donation registration can easily be incorporated into your existing hygiene program. Registration of a healthy dental patient as part of a routine preventive dental visit should only take a few minutes out of your schedule. The time to fill out paperwork and self-administer cheek swabs is minimal.

Please join us this November and help us “Take a Bite Out of Cancer!” We are confident that many MDA dental offices will be willing to offer bone morrow screenings (free of charge to both patients and providers) to their existing and potential future patients. This program has tremendous potential to affect the lives of many people struggling with blood cancers, but we need your support. Please feel free to contact me at drconlon@sbcglobal.net or call my office 616.554.5970 with any questions you may have. Thank you for your support of this campaign.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

About the Author Steven M. Conlon, DDS, is a general dentist in Grand Rapids.

After losing his father-in-law, Thomas A. Bowles, DDS (a general dentist who practiced in Burton, Mich.), to leukemia, he became involved with the Leukemia and Lymphoma Society.

He has participated in marathons and triathlons with Team in Training and this fall is serving as co-chairman of Light the Night Walk in Grand Rapids, a Leukemia and Lymphoma Society fundraiser to help find a cure for blood cancers. He received the MDA’s Public Service Award this year.

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T H G I N N O I T A I C E R P P A L A DENT l

5th Annua

Presented by

MARCH 7, 2014 7:00PM VAN ANDEL ARENA The Grand Rapids Griffins invite your office to join us for all the fun and excitement of Dental Appreciation Night!

Last season, over 500 dental professionals, their families and friends enjoyed this special game.

This season’s Dental Appreciation Night will feature: • Special in-game promotions and concession specials • Discounted tickets for your office • Ticket proceeds benefiting the West Michigan Dental Foundation For more info including the game date and ticket pricing, please contact Andrew Rubinstein at 616.774.4585 ext 3023 or arubinstein@griffinshockey.com 12

1.800.2.HOCKEY

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GRDAS NEWS

You Can Teach an Old Assistant New Tricks!

Submitted by Renee E. Biggs, RDA

G

rand Rapids Dental Assistants Society invites you and your assistants to join us for continuing education, camaraderie and dinner!

Studio 2 Lab presents: “What A Lab Looks For, How To Get It, And Why” When: October 22, 2013 When: 6:00pm – registration and dinner When: 6:30-8:00pm – lecture Where: Pietro’s on 28th Street Course offers 2 CE credits Fees – Members: $10 Fees – Non-members and E-members: $20 Register by October 15 by emailing KLBRDA@yahoo.com

Dr. Amy DeYoung presents: “The Year One Visit” When: January 20, 2014 When: 6:00-7:00pm – registration and dinner When: 7:00- 8:00pm – lecture Where: Partners in Dental Care Basement, 2565 Forest Hill Ave. SE, Grand Rapids, 49546 Course offers 1 CE credit Fees – members: $20 Fees – Non-members and E-members: $40 Register by January 13 by emailing KLBRDA@yahoo.com Find us on Facebook!

Disability Income Insurance

For a clearer view of your insurance and a free, no-obligation quote, call Molly Murray today at 616.301.2599!

that’s clear as day.

• Are you comfortable with your policy?

• Are your benefits clear to you?

• Have you really compared it to what is available today?

Molly Murray GreAT LAkes FInAnCIAL InsurAnCe AGenCy Licensed expertise in:

 Group Insurances  Life Insurance  Disability  Long Term Care

At GLFIA, we make it all as clear as day, keep you current with ‘today’, and represent companies that pay.

4930 Cascade road se

■

Grand rapids, MI 49546

■

616.301.2599

■

molly.murray@glfia.com

G L F I A

www.theinsuranceforprofessionals.com WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

15

TECHNICALLY SPEAKING

Tech Q&A with Greg Feutz Submitted by Greg Feutz, President, DDS Integration

Greg Feutz is President of DDS Integration, a Grand Rapids based dental technology company.

I

n this WMDDS Bulletin, I’m going to ask you not to kill the messenger. In case you didn’t already know, Microsoft is dropping support for Windows XP, which means it might be time for you to start thinking about dropping it, too.

The end of Windows XP? Part 2 – The deadline approaches We’ve been talking about this for a while. First it was no more Windows XP on new computers, but now the deadline counts down to no more updates for XP. What does that mean?

It means that in April of 2014, Microsoft will no longer release updates for Windows XP (You know, the little “you have updates ready to install”) and is officially dropping support for the product. Do we care? Does that matter? What should I do if I still have XP? Yes. Yes. Start planning.

The biggest problem you’ll face by not having updates is security and vulnerability. It is commonly known truth that a computer out of date is a computer likely to get infected with something that isn’t very fun. Think of updates in terms of immunizations (assuming you are pro-immunizations). The idea behind immunizations is that you get them to be protected against very specific illnesses. No immunization – No protection. No update – No protection.

Plan. I’m not suggesting you need to get rid of all your Windows XP computers by April (although if you can it’s not a bad idea), but I am saying if it were me I would be planning my end-of-life strategy for those computers as soon as I was able to after taking economics and compatibility into consid-

16

eration. You’ll need to spend some time figuring out if your sensors, cameras, pan, printers, etc... are ready for Windows 7, or have your IT professional help you do it. This will all factor into the compatibility part of your planning which will then factor into the economics part of your planning.

Some of you out there are kind of in a limbo situation where your software won’t run on Windows 7, so you have old software, old digital imaging equipment, and Windows XP. That works fine until you need a new piece of digital imaging hardware that isn’t Windows XP compatible, say when a sensor dies on you. So now, in order to get a new sensor (because your old one broke) you need a Windows 7 computer, but your software won’t run on Windows 7. Again, my suggestion is to embrace that change may be coming and to be ready for it, if not soon then at least soon-ish.

What are your thoughts?

Comment on our blog or facebook article. We’d love to hear your opinions. Are you going to rush away from XP, slowly migrate?

Facebook: facebook.com/ddsintegration Blog: ddsintegration.com/blog

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

17

FINANCIAL NEWS

What Is My Practice Worth?

Brian LaFrenier, CPA, and Eric Larson, CPA/ABV, ASA, CBA, CMA, CFE

Brian LaFrenier

Eric Larson

P

ractitioners often have different motivations in determining the value of a practice. For example, practice valuations may be needed for estate planning reasons, a sale to a third party or for litigation purposes. Regardless of the reason for the valuation, valuing a dental practice is full of unique challenges and considerations, and valuation experts can use a variety of approaches to arrive at an opinion of value.

There are typically three different approaches for valuing a dental practice, which are: market, asset and income based approaches. Each approach has its own strengths and limitations, which is why valuation experts sometimes utilize more than one approach to arrive at an opinion of value.

Market Approach The market approach compares the subject practice with other practices that have recently sold in the marketplace.

This approach assumes that a ready, willing and able buyer has paid a fair value for a practice, which was accepted by the seller, without either party being under duress. It would appear to be reasonable to accept a valuation based upon recent practice transitions. However, one size does not fit all, and this methodology does not always account for the many differences in dental practices.

When determining the value, consideration should be given to several key factors, such as: capitation, type of dentistry being performed, demographics of practice location, growth, condition of equipment and facilities, the number of practitioners generating revenue, etc.

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Asset Approach The asset based valuation approach calculates the value of the assets of the practice that may be sold. The assets may be valued based on the book value, original cost or an appraised value. The assets should be valued at an estimate of fair market value.

One of the inherent limitations of this approach is that the earnings and cash flow of the practice are not considered unless a factor for goodwill has been computed, and it can be challenging to appraise the goodwill attributable to the practice. A valuation of an enterprise operating in a service industry should consider the profitability of that enterprise.

Typically, the asset approach is used in conjunction with the other two approaches.

Income Approach The income approach identifies the projected future cash flow of the practice. Once the projected cash flow is determined it can be capitalized or discounted under one of the following methods: 1) capitalization of earnings method, or 2) discounted cash flow method. Valuation professionals tend to favor the income based valuation approach because it takes into account the key components of the success of a practice by considering cash flow generated from revenues and expenses and thus compensation available to the owner.

However, there is some subjectivity involved in components of both methodologies. For example, what is a reasonable discount rate or appropriate capitalization rate to utilize in the current market? Many of the same factors utilized in determining comparability in the market approach are analyzed in the development of projected cash flows and capitalization rates in the income approach.

Each valuation approach has a different methodology for determining a practice’s value and each has its limitations.

Moreover, every practice has its own unique characteristics and qualities that can affect value. Unfortunately, one cannot simply apply a multiple or standard rule of thumb when determining a value for the practice. An inaccurate valuation can be detrimental.

Because of the complicated nature of valuing a practice it is important to select an experienced valuation expert. When shopping around, be sure to consider the following: WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

FINANCIAL NEWS

1. What credentials does this person hold? (i.e. Certified Business Appraiser, CBA; Accredited in Business Valuation, ABV; Accredited Senior Appraiser, ASA; etc.)

2. How many dental practices has this practitioner valued?

3. How long has this person been a valuation expert?

To learn more about valuing your dental practice, contact Brian LaFrenier or Eric Larson at (616) 235-5200.

Brian LaFrenier, CPA, is a Partner at Beene Garter LLP with over 17 years of experience focusing primarily on serving dental and private medical practices. Brian has extensive experience in personal and corporate income tax, audit procedures and consulting, mergers and acquisitions, monthly bookkeeping and payroll services, financial statement preparation and cash flow analysis.

Eric Larson, CPA/ABV, ASA, CBA, CMA, CFE, is a Partner at Beene Garter LLP. He has extensive experience in the field of financial valuation, transaction negotiation, merger/acquisition representation, and corporate financial analysis. Eric’s business valuation projects have been performed for numerous purposes, including: estate and gift taxation, succession planning, purchase and sale advisement, purchase price allocation, marital dissolution, and other tax and corporate related matters.

Your practice depends on the individualized service you provide each and every client. So does ours.

Tax Planning and Preparation

IRS Representation

Sales and Use Tax

With extensive hands-on experience in the healthcare industry, our team focuses on the financial and operational challenges you face everyday. We are committed to providing industry-specific expertise relevant to you, without compromising your patient focus.

Accounting Software Installation and Support

Retirement Plan Design and Administration

For more information please visit BeeneGarter.com or contact Brian LaFrenier at (616) 235-5200.

Bookkeeping and Assistance Start-Up Consulting Choice of Entity Analysis Cash Flow Projections

Payroll Processing

Human Resources Succession Planning Business Valuation Estate Planning and Wealth Management

Copyright Š Beene Garter LLP An independent member of Moore Stephens International Limited

Evolving your practice today for a healthier tomorrow.

Overhead Analysis

56 Grandville Avenue sw . Suite 100 Grand Rapids, Michigan 49503 . 616 235 5200

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

19

PRACTICE MANAGEMENT

How to Get the Most Benefit from Your Charitable Donations Submitted by Richard L. Chrisman, CPA MST, Hungerford, Aldrin, Nichols & Carter, PC

C

haritable giving was down during the recession.

Many non-profit organizations suffered because of it. But contributions are now growing again. This is a sign that Americans are more confident about the economy and their own finances. Americans donated $316 billion to charitable causes in 2012, up about 3.5% over 2011 according to the 2013 Giving USA study. Charities rely on this generosity to complete their missions; and we feel good about supporting charities when we believe in what they are doing.

Another good reason to give to charities is that the government allows us tax deductions by doing so. It is in your best interest to be familiar with the rules and take the maximum deductions allowed to you by law.

Taking tax deductions for what you give to charity can be confusing. It’s important to understand what you can and cannot deduct, and how to properly document the deductions that you take.

Some facts about charitable giving that you should know: 21. To get any benefit at all on your tax return, it is necessary to itemize deductions on Schedule A. The majority of taxpayers do not itemize. Be aware of your personal tax situations.

22. If you are itemizing, it is easy to overlook some charitable donations that you made. You do not want to pay more in taxes than you are obligated, so keep track of everything you give to charities. This includes goods and out-ofpocket expenses, as well as cash. Keeping good records is worthwhile because you will be surprised how your donations will add up over time.

23. The higher the tax bracket you are in, the more benefit you will get from the deduction. As an example, if you are 20

in the 33% tax bracket, a contribution of $6,000 would save you $2,000 on your tax bill.

24. Giving checks to a charity is probably the easiest way to donate. To deduct the donation on your tax return, the money must be given to a charity that is approved by the IRS. 25. In exchange for your donation, the charity should give you a receipt for your records. Be sure to keep your receipts! If you do not get a receipt, you need to have some substantiation of your own - either a cancelled check or credit card statement is allowed. You do not need to send these documents in with your tax return, just retain for your records in case you are ever audited. The burden of proof is on the taxpayer.

26. If you get something in return for your donation - you can only deduct the difference between the amount you paid and the value of the goods or services that you received.

27. If you donate marketable securities, you can deduct the value of the security at the time of the donation.

28. In addition to money, you can also deduct the value of goods that you donate. How you deduct them and what kind of documentation that you need depends on what you donate and how valuable it is.

29. Donations of unwanted household items are the most common example of donated goods. If you take an old box of clothes to Goodwill, you can deduct those on your tax return. The deduction is the value of the household items; the IRS suggests that you use thrift store prices to determine that value.

10. You can take a deduction for goods that you make yourself, but you can only deduct what it cost you to make it, not its fair market value. Basically you are allowed to deduct your out-of-pocket costs, but not the value of your labor.

11. If your donation of goods is less than $250, you are not required to have a receipt. But it’s still a good idea to have a detailed list of what was donated and the value that was assigned. An example would be: five men’s suits, good condition, and $25 each.

12. If your donation is between $250 and $500 worth of goods, you will need a receipt and acknowledgment from the charity. If you drop $400 worth of clothes off to Goodwill, you will need something in writing from the recipient.

13. For donations of goods valued between $500 and $5,000 you will need acknowledgment from the recipient and WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

PRACTICE MANAGEMENT

you will need to fill out form 8283 as an attachment to your tax return. It will be necessary to explain how you acquired the item you are donating. Most donated vehicles will fall into this value range. For vehicles donated, you can deduct what the charity got for the vehicle upon disposition. If they do not dispose of it, you can use its blue book value.

14. When you donate goods over $5,000, you will need written acknowledgment and a qualified written appraisal. An example would be a valuable work of art.

15. You can deduct expenses you incur in the service of a non-profit. Examples include: food purchases for your Girl Scout troop, supplies, event tickets, and mileage.

The costs of mission trips might be deductible if your primary purpose of the trip is doing volunteer work for an approved charity.

16. People give many hours of their time to volunteer efforts, and donate services for which they would normally get paid for. Your time is never deductible as a charitable donation.

17. No matter how good the cause, you cannot deduct donations to individuals in need.

18. You cannot deduct personal expenses incurred while doing volunteer work. An example would be buying yourself lunch while doing volunteer work.

19. Donations to political groups or candidates are not deductible.

20. Even though money given to your church is deductible, tuition paid to attend a religious school is not.

21. The biggest red flag is donating too much for your income level. The IRS expects you to donate within certain norms.

If your deduction is way above the norm, it might catch their attention. You are still entitled to deduct legitimate donations, just be sure to have proper documentation in case of audit.

22. A common mistake that people make is overestimating the value of goods donated. Don’t be greedy.

My advice is always to give generously to the non-profit organizations that you believe in, but be sure to keep good documentation so that you can take the maximum deduction that you are entitled to.

Richard L. Chrisman, CPA, MST is the Managing Shareholder of Hungerford, Aldrin, Nichols and Carter PC, a Tax, Auditing and Business Consulting firm with offices in Grand Rapids and Greenville, MI. The firm is celebrating 72 years of helping local businesses, including many area practices. You may contact him at (616) 949-3200 or rchrisman@hanc.com with questions or comments.

Good Ideas for Dental Practices Good Idea in a series of 15

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#

“Is cash flow troubling you? Consider using a cash flow projection as a management tool. Better cash flow management will bring peace of mind.”

For 14 more Good Ideas from Hungerford, please email Rick Chrisman at rchrisman@hanc.com, or call Rick at (616) 949-3200.

HANC Ad for the Bulletin

Size: 7.5” wide x 3.25” high (One-third Horizontal)

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

When it comes to building your practice, experience matters.

Our understanding of the dental industry helps us provide services and expertise beyond the scope of most accounting firms. We can help enhance the efficiency and success of your business.

Get to know us.

www.hanc.com 1314-17244

09/11/13

21

CLASSIFIED ADS

The classified ad rate is $10.00 up to and including 30 words; additional words 15¢ each. Space permitting, WMDDS members may place ads free of charge as a membership service. Ads should be submitted in writing and sent with payment to Elaine Fleming, WMDDS, 511-F Waters Building, Grand Rapids, MI 49503. Telephone numbers and hyphenations count as two words, abbreviations count as one word. Ads received after the first of the month prior to publication may appear in the following issue.

Dental Office for Lease – Time to move up? Busy northeast area dental suite at 1750 Grand Ridge Ct. NE, 3295 SF, ten-year old modern dental office available. 3 pvt ops, 4 chair bay area, plumbed for nitrous, air, water, power and vacuum, lab, x-ray, staff area, pvt. office, reception, storage available. Former pedo practice obtainable Jan. 1st 2011. Contact Dr. John Monticello 616.364.1700 or info@grandridgeorthodontics.com Associate position wanted – Newly graduated dentist from UDM looking for full time position as an associate of progressive dental practice in Grand Rapids and surrounding areas.

Please call 616.617.9725 or email ranaazzo@gmail.com.

Associate Position Wanted – Fourthyear at University of Florida COD and Michigan native seeking full-time associate level opportunities in greater Grand Rapids area beginning summer/ fall 2013. LRULE@UFL.COM or 248.568.0839.

Kavo Handpieces for Sale – 6000B have 5 at $400/handpiece, 6500B have 6 at $400/ handpiece, 647B have 8 at $200/handpiece, 640B have 2 at $200/handpiece, 649B have 2 at $200/handpiece.

Call 616-453-6323.

Too busy in your own office and need the extra help? Dentist with nine years of experience looking for part-time employment. Please email dentalassociatemi@hotmail.com.

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For Sale – Kavo GentleRay 980 Diode LASER. Specializes in management of all soft tissue procedures such as gingival troughing, aphthous ulcer treatment, and perio pocket treatment as well as bleaching. Features a large, bright touch screen with built in clinicial tutorials for easy practice integration. Like new, used approximately 15 times. Includes ALL accessories needed for immediate use including protective eyewear for doctor, patient and assistant and 3 tips for handpiece.

Also includes rolling cart for portability. Please call or email for details/ photos. Phone 616.606.3263, or email dandersen83@gmail.com. Purchased for approximately $10K. Asking $5,500/obo.

Well established high quality practice in Kentwood area is looking for an associate between 1 and 2.5 days a week. Would prefer a seasoned dentist who has experience providing high quality patient service.

Please send an email to: associatedentistkentwood@outlook.com.

Hudsonville, MI – Dental office seeking maternity coverage for dentist beginning mid-November. Potential opportunity for associate position following coverage. Send cover letter and resume to: smile@bluewaterdentistry.com.

For Sale – Lab Master Foster Model Trimmer, Model # MT115, like new $600. Contact 616.949.7510.

Ottawa County Health Department is currently in the process of recruiting a part-time dentist to provide services on the county’s 40 foot, state-of-the-art Miles of Smiles Mobile Dental Unit. The mobile unit provides comprehensive dental services at schools, summer programs, and health department locations throughout Ottawa County (Grand Haven, Holland, etc.).

Employment will involve 1-2 days per week (6 hours /day). Competitive wage.

If you are interested in this position, please e-mail a resume to: dbassett@miottawa.org Debra J. Bassett R.D.H., B.H.S. Oral Health Team Supervisor Ottawa County Health Department 12251 James St., Suite 400 Holland, MI 49424 We look forward to hearing from you!

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

CLASSIFIED ADS

Dental Office Space for Lease/ Possible Buyin – 2554 Woodmeadow Drive, SE (near Breton and 28th Street), 1300 sq. ft., 4 ops, private office, lab, reception, staff lounge, full basement with lockable storage, excellent parking, plumbed for dentistry and cabled for digital dentistry. Three other dental suites in an all dental building. Very competitive lease rate.

Available April 2014. For more information, email westmidental@gmail.com or call 616.401.5134.

Antique Dental Drill for Sale – $70.

Please call 616.241.4061 and ask for Sue deHaan or email sueldehaan@gmail.com.

Exciting opportunity for dentists to provide children with dental care in Grand Rapids area schools. No evenings or weekends. Apply at www.smileprograms.com.

2013 Directory Corrections & Additions

ADVERTISER INDEX The Bulletin wishes to thank our valued advertisers who support organized dentistry by helping to defray the cost of printing and mailing.

Advertising in the Bulletin is seen by over 90% of the dentists in the West Michigan District. This includes five of the fastest growing counties in the state: Kent, Ottawa, Ionia, Montcalm and Mecosta.

For information on advertising rates, call Elaine Fleming, WMDDS Executive Secretary at 234-5605. Target your Market – advertise in the Bulletin!

Beene Garter.......................................19

Changes indicated in bold NEW:

CORRECTIONS:

DENUCCI, DAN CHERRY STREET HEALTH SERVICES 550 CHERRY STREET SE GRAND RAPIDS, MI 49503 235-7289 EXT 2183 FAX 752-4119

ARMSTRONG, DANIEL D HEART OF THE CITY HEALTH CENTER 100 CHERRY STREET SE GRAND RAPIDS, MI 49503 965-8206 FAX 225-8525

GRODE, DANIEL 5813 BALSAM DRIVE HUDSONVILLE, MI 49426 669-5954 FAX 669-3147

AYLWORTH-LENDERINK, HOLLY 7706 GEORGETOWN CENTER DRIVE JENISON, MI 49428 855-0005 FAX 855-0048

Lefere, Agata (Pediatric Dentist) 3131 44th Street SW Grandville, MI 49418 531-3430 FAX 531-3459

O’GRADY, PAUL W 825 FOREST HILL AVENUE SE GRAND RAPIDS, MI 49546 949-2100 FAX 949-8239 (delete 2020 Leonard St NW address)

DDS Integration..... outside back cover Davis Dental Laboratory................ inside front cover Founders Bank & Trust.......................8 Great Lakes Financial Insurance.......15 Henry Schein.............inside back cover Hungerford, Aldrin, Nichols & Carter, PC...........................................21

MEEUWSEN, DANIEL 11 N MAPLE, SUITE 200 GRANT, MI 49327 231-834-9750 FAX 231-834-1459

MDA IFG............................................13

Mitchell, Tiffani D Cherry Street Health Services 100 Cherry Street SE Grand Rapids, MI 49503 965-8206 FAX 225-8525

ProAssurance.......................................5

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

PNC Bank...........................................14

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WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013

WE’VE MOVED STOP BY AND VISIT OUR NEW SHOWROOM! Henry Schein Dental 2689 Walkent Drive NW, Suite F Walker, MI 49544 Phone: 616-791-2358 Fax: 616-791-2973

Don’t miss our Equipment & Technology Specials!

Ask your Henry Schein Consultant for details.

©2012 Henry Schein, Inc. No copying without permission. Not responsible for typographical errors.

WEST MICHIGAN DENTAL SOCIETY 511-F Waters Building Grand Rapids, MI 49503

PRSRT STD US POSTAGE PAID GRAND RAPIDS, MI PERMIT # 657