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WINTER ISSUE 2013 VOL. 45, NO. 3

Bulletin

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Contents Editor

Dr. Jeff Smith

Associate Editors

Dr. Seth Vruggink Dr. Derek Draft Dr. Aric Smith Dr. Brian Licari

Advertising Editor Elaine Fleming Executive Secretary WMDDS 511-F Waters Building Grand Rapids, MI 49503 (616) 234-5605 efwmdds@aol.com West Michigan District Dental Society Executive Board 2012-2013 President Dr. Tyler Wolf President-Elect Dr. Margaret Gingrich Vice President Dr. Samuel Bander Secretary-Treasurer Dr. Kathleen Ellsworth Editor Dr. Jeff Smith Immediate Past Dr. Larissa Bishop President Directors Dr. Steve Conlon Dr. Leonard Bartoszewicz Dr. Brian Mulder Area Representatives Kent County Dr. Michael Palaszek Ionia-Montcalm Dr. John O’Donald County Mecosta County Dr. Erick Perroud Ottawa County Dr. Meredith Smedley MDA IV District Trustees

Dr. Brian Cilla Dr. Colette Smiley

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 Dr. Robert Ankerman Secretary Immediate Past President Ionia-Montcalm Dental Study Club Officers President Treasurer Dr. Kirkwood Faber Kent County Dental Society Officers President Dr. Norman Wilhelmsen Vice President Dr. Michael Palaszek Secretary Dr. Kathryn Swan Treasurer Dr. James Papp West Michigan Dental Foundation Officers President Dr. John Marshall Vice President Mrs. Wendy Mc Ginnis Secretary Mrs. Carol Klein 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. © 2012-2013 West Michigan District Dental Society Bulletin

President’s Message...................................................................................................... 2 Editor’s Thoughts......................................................................................................... 3 In Memoriam................................................................................................................ 3 Trustee Report.............................................................................................................. 4 2013 Silent Bell Recipient: Dr. Chase Klinesteker...................................................... 6 2013 Silent Bell Recipient: Dr. Tom Sommerdyke.....................................................10 Technically Speaking....................................................................................................14 Legislative News............................................................................................................20 Points of Light Project..................................................................................................22 Mission of Mercy..........................................................................................................24 Financial News..............................................................................................................26 Practice Management...................................................................................................28 Classified Ads................................................................................................................30 Advertiser Index............................................................................................................31 Volunteering Considerations.......................................................................................32 About the Cover 2013 Silent Bell Recipients Dr. Chase Klinesteker and Dr. Tom Sommerdyke. Photo courtesy of Adam Bird Photographer.

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 p ublication date. The Bulletin has six publications: the winter issue, spring issue, summer issue, directory issue, fall issue, holiday issue. Direct submissions or c orrespondences to:

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER 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

PRESIDENT’S MESSAGE

Have You Thought Ahead All The Way To the End? By Tyler A. Wolf, DDS, WMDDS President

s I am writing this, I am admiring the first real snowfall of the season. We didn’t quite make a White Christmas this year, but I hope that you were still able to enjoy a wonderful holiday season with your loved ones. Seeing as I am not one to mince words: In what state would you leave your affairs to those loved ones if you were to drop dead today? Harsh I know, but that is the way of reality most times. The topic of my article for this edition is something that I call my “death box,” and it is something that I think we all should have sitting in a safe place, such as a safety deposit box or fire safe. I actually have two identical boxes – one in my dental office fire safe and one in my home fire safe. The whole idea here is to leave behind a nice roadmap to lead those who will be picking up the pieces after you are gone. We want to make it easier for them as they will likely be dealing with many difficult emotions as it is. Your “death box” should contain all or most of the information they need to deal with your dental practice (or more), all in one place. Now for the purpose of this article, I am emphasizing mainly dealing with dental practice stuff, but you can obviously include whatever you feel necessary in your box. As just an example, here’s how I have mine set up: First of all, my “box” is actually a large manila envelope. On the outside, I have printed in large letters “To be opened by my wife, Jennifer A. Wolf, in the event of my death.” Then printed and signed by me. It continues to stipulate an “executor” by name in the unfortunate case that my wife has joined me in death. 2

The contents of this envelope include: • A checklist that is designed to be a guideline for your spouse or whomever the circumstance makes appropriate. The first item on the checklist is to notify the office manager, who will inform staff, cancel operative patients for a couple of days, and inform patients via a pre-written letter (more on this later). • Contact information for: attorney, accountant, banker, office manager, insurance contact (life, disability, etc.), and a trusted colleague(s) who can help keep the practice production afloat until a transition is accomplished. • Important company documents such as: bill of sale, lease, line of credit information, loan information, articles of incorporation, and operating agreement. • A well-drafted letter to be sent to patients. This should ask patients to keep their appointments and notifies them that support staff remains the same to serve them without interruption. • A personal letter to your spouse. Trust me, this will be one of the hardest things you will ever do. I’ll leave it at that. Now remember, this is only my example of how to set this up and what to include within. You may change things to your design, but I’m sure you get the idea that there are some important items that you should not forget to include. One last piece of advice is to encourage your spouse or whoever is dealing with the practice to sell it quickly and not haggle excessively over getting the absolute maximum in price. Remember, the longer the process takes, the less your practice will be worth anyway. I realize that your death is not exactly the easiest or most fun thing to have to think about. However, after taking these steps you can accomplish the all-important final one … Rest easy. Thank you for your continued support of the WMDDS and as always, my eyes and ears are open to your questions and comments. You can contact me at 457-4600 or email tawdds@comcast.net.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

EDITOR’S THOUGHTS

Random Thoughts on a Non-Descript Morning Between the Holidays By Dr. Jeff Smith, WMDDS Editor passes and the world changes, we see how the plans that we made years ago don’t always end up syncing with our present circumstances. It is all too often that in trying to stay on the original program that we created to achieve our end goals (most of which are very noble), things and events beyond our control have changed the distance and direction of the finish line. Even more unfortunate are the times when we become so preoccupied with the future, that we miss or overlook those special moments in the present that in the end, actually would have been more meaningful and valuable to us than the goals we initially created. It is easy to fall into routines during and after work, as well as on weekends. Routines are good in that they help to keep us doing the things necessary to make a living, as well as stay fit mentally, emotionally, and physically. On the other hand, we can also become so entrenched that we begin leaving our comfort zones less and less, and miss the chance to experience things new and enriching. Many of us add to our bucket lists year after year and make them so long that there isn’t possibly enough time left to check even half of the items off. Although we can’t always predict our future, with effort we can give ourselves something to look forward to in the near term. Resolve this year to review your list, change it where appropriate, and mark the time off of your schedule to scratch off a thing or two.

nother brown Christmas has passed, and ironically, the day after provided just enough snow to cover most everything in a thin white coating making for adrenaline assisted driving, but not quite enough to actually play in (unless one drives far enough north to snowmobile, snowshoe, or escape skiing on the man-made stuff). These short days make for an opportune time of the year to catch up on sleep and reading, or to ponder over what the next twelve months may hold. If practicing dentistry and living since the mid 1980’s has had any impact on me besides a thinning (being generous there), graying scalp, a lot more character lines while smiling, and the need to become acquainted on a first-name basis with a chiropractor, physical therapist, and pilates instructor for neck and back issues, it is the realization that as time

The West Michigan District Dental Society was saddened by the passing of our colleague: Dr. Richard Jeruzal Those wishing to make a memorial donation to the West Michigan Dental Foundation in their memory should contact Elaine Fleming at the WMDDS office at 616.234.5605, or checks may be sent made payable to: West Michigan Dental Foundation, 161 Ottawa Avenue NW, Suite 511-F, Grand Rapids, Michigan 49503

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

TRUSTEE REPORT

Hello West Michigan and Happy New Year! By Dr. Colette Smiley, MDA Trustee

he MDA Board of Trustees met in December at the Okemos headquarters and here is a brief report on the highlights of the meeting. The meeting began Thursday evening with discussion centered on the governance of our Association. A governance review by the MDA is not a suggestion that anything is broken! It is simply the desire to keep the MDA a nimble, member-driven, and member-responsive association. I use this analogy for governance review – as dentists we know what good oral health looks like and when examining our patients we determine the “gaps” – the difference between the patient’s oral health as it is now and the patient’s oral health as it should be. When reviewing the governance structure of our Association, gaps will be identified – a difference between our Association as it is now and our Association as it should be. This year’s House of Delegates will be asked to approve performance requirements defining the essential parameters our Association should have, as well as identified gaps. Your delegate representatives in the House will discuss and agree on the gaps before it can discuss and agree on solutions. I invite you to provide your input on what you want your Association to look like. We finished our evening meeting with an update on noncovered services legislation. Wisconsin recently attempted to pass non-covered services legislation (prohibiting insurance companies from setting fees for services they do not cover) and was strongly defeated. Republicans were opposed as well as big labor. While 29 states have passed non-covered services legislation, the legislation passed was either weak or written as 4

“optional.” The language of Michigan’s bill was much stronger and closed many of the loopholes that had been placed into law in the other states. But because of this stronger language, the bill hasn’t been able to pass. The MDA will continue to attempt to negotiate with Delta Dental on this issue. On Friday, Executive Director Drew Eason and Director of Membership Josh Lord led a discussion on strategic planning and achieving goals. Discussion ensued on the MDA strategic goals of: • Providing practice management support to members. • Increasing advocacy, education, and awareness on legislative and insurance issues. • Being an authority in addressing access to care issues in dentistry. • Ensuring that the MDA is financially stable. To truly know if goals are being achieved, they must be measurable and focused on outcomes, not activities. To ensure that the MDA goals are measurable and outcome focused, the following revised MDA strategic goals were adopted: • Ensure that the MDA is a financially stable organization. • Help member dentists succeed at the business side of their practice. • Public policy on access to care will be consistent with MDA policy. • Increase member’s involvement in legislative affairs. The Board had further discussion about a goal addressing insurance issues. With the ever-changing insurance environment there are a lot of unknowns. It is difficult to thoroughly inform members on a moving target like the insurance industry. As a member, what specific and measurable goals do you want the MDA to have regarding insurance issues? Many of us carry the MDA’s Health Plan and at the December Board meeting, Craig Start, President, MDA Insurance and Financial Group, provided the Board with a report on the MDA Health Plan. Health insurance rates for the Blue Cross individual health plan are holding steady in 2013 with a 0% increase despite plan enhancements! Craig also discussed with us health care reform’s impact on the plan. Health care reform changes beginning January 1, 2014 may jeopardize the current MDA Health Plan. There are WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

TRUSTEE REPORT

portions of the law that make it difficult to have a plan solely for MDA members with its own rate structure. Because the MDA is experiencing mixed signals on these changes from BCBSM, IFG has begun dialogue with other insurance carriers. Again, even looking at new carriers, it is unclear whether MDA can maintain a plan exclusively for MDA members – MDA may be limited to offering what everyone else can offer and thus there would be no premium advantage to MDA members. Of course, those of us who use the MDA health plan know we would still have the advantage of MDA-IFG providing superior service and help with claims problems, over what we could expect at a state run insurance exchange or direct from BCBS. MDA-IFG is attempting to find a solution to keep the MDA exclusive plan intact. You can rest assured MDA Insurance will continue to keep us updated. For more information, you can also check out the Health Care Reform Guide on the MDA Insurance website: http://www.mdaprograms.com/HealthCareReformGuide.aspx Dr. Dennis Engel, ADA Ninth District Trustee, provided the Board with a report on ADA activities – and we have much to be proud of as he presented the MDA with 2 Golden Apple Awards. The Committee on Membership received an award for Excellence in Membership Recruitment and Retention Activity: Nonmember Five Pillars Campaign. The Committee on Governmental and Insurance Affairs received a Legislative Achievement Award for it’s Grassroots Development Program. The Golden Apple Awards are recognition by the American Dental Association that our MDA is truly “Helping Member Dentists Succeed.” Our MDA Committee on Governmental and Insurance Affairs helps our diverse membership succeed as it addresses numerous legislative issues. The following MDA-CGIA resolutions were approved at the December Board meeting: • The MDA supports the use of NOMAD handheld x-ray systems in all settings. • The MDA supports House Bills 5770, 5771, 5772, and 5773 to provide financial assistance on student loans to health care professionals who practice in a designated critical needs area for a period of three years. • The MDA supports House Bill 5808, which would allow a physician who accepts Medicaid, to claim a 50% tax credit WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

on the difference between their regular fee and the amount of Medicaid reimbursement. This support is contingent on adding dentists to the bill. • In the interest of access to care, the MDA will pursue reimbursement from Medicaid for dental treatment provided in ambulatory surgical centers. On another note, some members have heard rumors and expressed concern that the ADA Library is closing. The ADA Library is not closing – only the public aspect of the library is going away. The library will not be open to the public or be a walk-in library. All information will continue to be available to members, and articles will be provided to the members upon request. The ADA is looking for a location to store historical documents that would be open to the public. Finally, membership mailings for 2013 renewals have been sent. If you have not yet done so, please renew your MDA membership today. Without your support, it is impossible to achieve the level of success the MDA experiences. As 2013 begins, I want to thank you for the privilege of being your Trustee. Please be in contact with any concerns or comments you may have, or if there is any way I can assist you. I can be reached at 616.560.1104 or crsmiley@comcast.net. You can also send me a tweet @smileycolette.

2013 SILENT BELL RECIPIENT

2013 Silent Bell Recipient: Dr. Chase Klinesteker Submitted by Dr. Paul Korte Photos by Adam Bird Photographer

ccording to Chase Klinesteker, he has always done things a little differently. That’s the way he conducted his dental practice and selected his hobbies. He says he has been blessed with a patient wife who happily understands and shares his diverse interests. Dr. Klinesteker was born in Grand Rapids where his father, uncle, and cousin were all dentists. He attended and graduated from Central High School, where he was president of the biology club, pep club, member of the math club, yearbook photographer, student council, HI-Y, swimming, classical club, and the honor society. He took lessons for piano, clarinet, violin, and later played the guitar for sing-a-longs for his college fraternity. He played tennis and touch football in college intramural sports. He even wrestled at 155 pounds. Chase grew up with two older sisters, Judy and Sally. He was the skinny brother and his mother would always tell him to eat all his food, but he never enjoyed stuffing himself. His sister Judy used to bake pies and try to “jam” them down his throat. He says that may be why he maintains his weight today, because he never liked to be full. His father also didn’t allow any candy, even on Halloween. The family spent much of summer at their cottage at Ottawa Beach near Holland State Park, where Chase fished and swam. When he was five, he would fish all day and not even come home for lunch. His dad said he couldn’t have a boat until he could pay for one-fourth of it. His first job was picking up dead fish on the beach, and he spent a lot of summers painting houses and working at the Ottawa Beach Grocery until he was able to purchase a 14-foot aluminum boat. After he bought a boat, he became a “hot-rodder” and practically lived on his boat. He loved it more than fishing. 6

In the summer of his junior year in high school, he was an exchange student and spent two months with a family in Aulendorf, Germany. He felt it changed his life because he had been a little sheltered until then. It was a great experience, and he has maintained a relationship with that family and has visited them. He loved the sciences. His dad stimulated his interest because his dad had grown up on a farm. He “hung out” at his dad’s dental office, but his dad never pushed dentistry. Chase loved fish and thought he might major in ichthyology at the University of Michigan until he toured their lab, saw their research, and decided that wasn’t for him. Instead, he pursued dentistry. While in dental school on a summer break he took a “trip of a lifetime” with his friend Tom Stone, and traveled 6,000 miles out West for six weeks where they camped and saw all the National Parks. Chase met Sandra Sonner at the University of Michigan when he was a senior dental student and she was getting her Master’s Degree to teach dental hygiene. She was in the first such program at the Michigan Dental School. Sandra had grown up in Percival, Iowa. After college, she worked in Butte, Montana, for a company where she cleaned and x-rayed employees’ teeth; then she worked for two dentists in Billings. After that, she decided to go to U of M for her Master’s in dental hygiene. When she finished the program, she taught dental hygiene at the Nebraska Dental School before getting married to Chase and moving to Oregon. After dental school, Chase entered the US Public Health Service and was assigned to mobile dental unit #3, where he gave dental treatment to all Coast Guard active duty personnel at stations along the Oregon and Washington coasts. WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

2013 SILENT BELL RECIPIENT

Sandra joined him after his first year. They spent their first year of marriage living in motels because he had to keep moving from station to station. They returned to Grand Rapids after the service and purchased the practice of Dr. Stuart DeVries. Chase shared office space with three outstanding dentists over the years: Dr. Ron Dunwell, Dr. Claire Cartier, and Dr. Tom Kimball. They were great mentors. Sandra taught at Grand Rapids Junior College and also worked part-time in dental offices. Sandra and Chase’ daughter, Amy, was born in 1972, and graduated from Hope College with a degree in French. She married Brad Hineline and lives in Grand Rapids. She is a French teacher at Forest Hills Northern High School. She has a daughter, Ariana, who is eight years old, and loves to fish with grandpa. Chase and Sandra are members of Trinity United Methodist Church. Chase sang in the choir for over 30 years and has led many adult education classes and taught Sunday school. He is presently working with the parish nurse to conduct some adult education classes on dentistry. In public service, Chase has been an active member, on the Board of Directors, and President of the local chapter of the Izaak Walton League, an environmental group protecting our soil, woods, and waters. He also is a member of the International Torch Club, with the purpose of providing an interchange of opinion and information in the spirit of fellowship and candor. He was a member of the West Michigan Environmental Action Council as well as many other organizations. One of the most fun things Chase did in dentistry was to tell patients about re-contouring. He enjoyed making people happy with their smiles. It was a simple way to help people become more self-confident. He also implemented Bob Barclay’s “POH” program early on in his practice, and found it to be one of his biggest practice builders. Chase retired from dentistry in June 2008, but his many other interests have kept him busy, including: tropical fish breeding, Spoonplugging, listening to Dixieland music, table WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

tennis, boating, and photography. Chase began keeping tropical fish in 1952 and was president of both Grand Rapids Junior and Adult Aquarium Societies. He has written many articles on breeding tropical fish, and currently has about 40 aquariums in his home. He breeds and sells fish and plants, and hopes to set up a website to help others get started. Chase became a certified Spoonplugging instructor, one of nine in the US giving seminars and on-water training classes in Spoonplugging technique. Spoonplugging is the scientific study of fish and how they relate to their environment. He has been a member and officer of the Grand Rapids Lunker Hunters Fishing Club since the early 70’s. Chase has been active with the Grand Rapids Table Tennis Club since 1987 and is on the local organizing committee for the US Open Table Tennis Tournaments. The sport is something he would like to promote. He says there is much skill, quickness, athletic ability, and aerobic exercise in it. It can be played seriously or for fun, and is good for hand-eye coordination. He thinks it should be played in high schools. Chase runs the local club, which plays every Wednesday night in his church’s gym. Chase’s philosophy is that success comes from knowledge, action, and persistence. “Two most important factors are attitude and perseverance.” One of his father’s favorite quotes was to, “Always tell the truth – then you don’t have to remember what you said,” and that has remained with him. Chase says that, “Dentistry is a great profession that has allowed me to help others. I believe in being honest and treating your staff and patients with respect and fairness.” Chase believes that exercise and eating correctly are important for a long and healthy life. He loves taking walks with his wife and playing table tennis. He also enjoys his boat (his ninth one), which is the best one yet. “Any accomplishments or successes in my life are due in great part to my caring and supportive wife, Sandra.” He says he is truly blessed!

2013 SILENT BELL RECIPIENT

Chase Franklin Klinesteker, DDS Curriculum Vitae Born: July 4, 1940, Grand Rapids, MI Married: Sandra Sue Sonner August 27, 1966 Daughter: Amy Sue, married Brad Hineline Granddaughter: Arianna May Hineline

Education Vandenberg Elementary School 1958 Grand Rapids Central High School 1965 University of Michigan undergrad and Dental School Doctor of Dental Surgery

Military Service 1965–1967 US Public Health Service, Astoria, Oregon Assigned to Coast Guard Mobile Dental Unit #3 covering the Washington and Oregon coasts

Business Experience 1967 to 2008 Private dental practice in Grand Rapids Shared office space with Drs. Ron Dunwell, Claire Cartier, & Tom Kimball Retired from Dentistry June, 2008

Professional Memberships Kent County Dental Society West Michigan District Dental Society Michigan Dental Association American Dental Association American College of Dentists, inducted October 2012

GRCC dental hygiene and assisting classes, February 2011, “History of Fluoridation” talk Other activities: Dental Toastmasters, ADA and MDA life member, Kent County Outing “fishing package”, WMDDS Dental Health Education Committee

Community Involvement Grand Rapids Junior and Adult Aquarium Societies, president, 1955–1958 Trinity United Methodist Church, 1969–present, choir president, Adult Ed chair and teacher, pastor-parish, softball, Sunday school teacher Torch Club, 1969–present, president, board, presented 6 papers including: “Fluoridation: Grand Rapids Greatest Legacy” Izaak Walton League, 1969–present, president, board Lunker Hunters Fishing Club, 1972–present, charter member, president, current secretary Greater Michigan Home and Garden Show, 1972, organic gardening seminar United Way Planning Council, 1976 Southwest Michigan Aquarium Society, 1983–present FAAS, 1984, national award for breeding tropical fish Grand Rapids Press and Muskegon Chronicle, 1988–2011, featured in fishing articles National Spoonpluggers, 1990–present, Board of Directors Grand Valley Aquarium Club, 1995–present, member and author of articles Certified Spoonplugging Instructor, 2000–present Grand Rapids Ultimate Sports Show, 2001–present, annual fishing seminars Grand Rapids Table Tennis Club, 2002–present, club coordinator EGR Library, June 27, 2009, seminar about Reeds Lake US Open Table Tennis Tournament, 2010 & 2012, local organizing committee

Dental Organizations WMDDS Museum Display Committee, 1973–1977, co-chair WMDDS Board of Directors, 1974–1977 WMDDS Toothkeeper Program, 1976 WMDDS Scholarship Committee, 1976, chair WMDDS Dental Education Committee, 1980–1983, chair Kent County Dental Society, 1981–1985, president and chairs WMDDS, Constitution and Bylaws Committee, 1985–1988 U of M Alumni Society Visiting Committee, 1985–1987 WMDDS Fluoridation Commemorative Stamp Committee, 1988–1995, chair WMDDS 50th Anniversary of Fluoridation Committee, 1988–1995 WMDDS Fluoridation Historical Marker Committee, 2007–2010 “Nico Team”, 2010–present, speaking to students about smoking

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

Silent Bell Past Recipients Otto Lee Ricker, D.D.S., M.S. Willard B. Ver Meulen, D.D.S. Clifford T. Nelson, D.D.S. William M. Creason, D.D.S. Vernor H. Eman, D.D.S., M.S. Julius Franks, Jr., D.D.S. Henry L. Homan, D.D.S. Ray E. Stevens, Jr., D.D.S. Orren A. Bolt, D.D.S. Robert F. Streelman, D.D.S. Gerald L. Vander Wall, D.D.S., M.S. David H. Seibold, D.D.S. Donald G. Hallas, D.D.S. Robert E. Reagan, D.D.S. John R. Cook, D.D.S. Eugene L. Bonofiglo, D.D.S. Lawrence R. Marcotte, D.D.S., M.S. Laurence J. Jensen, D.D.S. Harry H. Luton, D.D.S., M.S.

1981 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1997

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

Robert W. Browne, D.D.S., M.S. Harold O. Steele II, D.D.S. Lawrence J. Manning, D.D.S., M.S. Arnold Baker, D.D.S., M.S. Robert D. Mitus, Jr., D.D.S. Robert W. Klinesteker, D.D.S. Timothy H. Gietzen, D.D.S. James L. Wieland, D.D.S. Charles R. Caldwell, D.D.S., M.S. Henry J. Milanowski, D.D.S. John J. Stepanovich, D.D.S. Lonny E. Zietz, D.D.S., M.S. Michael H. (Reggie) VanderVeen, D.D.S. William A. Avery, D.D.S. William F. Rocker, D.D.S. Robert F. Oâ€™Brien, D.D.S. Marilyn J. Stolberg, D.D.S. John D. Bouws, D.D.S. Paul F. Korte, D.D.S.

1998 1998 1999 2000 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2009 2010 2010 2011 2012

2013 SILENT BELL RECIPIENT

2013 Silent Bell Recipient: Dr. Tom Sommerdyke Submitted by Dr. William Rocker Photos by Adam Bird Photographer

r. Tom Sommerdyke, when asked what most influenced his life of leadership and service to his profession, church, and community, his first thought was of his parents, who built their family life on faith, education, and hard work. This was Tom’s foundation for a life lived with purpose and direction. Tom was born on November 24, 1931, to Anthony and Jessie Sommerdyke. His father was employed by C&O Railroad, and, when laid off during the Great Depression, Tom’s mother opened a hair salon in their home. Later she worked for the Department of Labor for 20 years. Tom’s parents made it a point to always eat supper together as a family, with Tom and his brothers, Dick and Terry. These nightly times kept the family close and informed about the week ahead. Another family habit was regular attendance at Mass. Tom’s childhood was filled with pick-up baseball, swimming at a local gravel quarry, horseback riding at Eardley’s Stable, and working at a bowling alley and muck farm near Burlingame and 28th Street. He particularly enjoyed attending Holy Name of Jesus Elementary School, later graduating from Grand Rapids Catholic Central in 1949. During high school, he worked at the Pepsi bottling plant, cleaning floors and equipment. Tom completed his pre-dental training at Grand Rapids Junior College in 1951. He remembers Mary Belle Macabe, a professor of anatomy and physiology, as the one who nurtured his interest in science. During the summer he worked as a milkman, delivering Sealtest milk. Tom started dental school in the fall of 1951 at Loyola University in Chicago. His favorite professor was Dr. Harry Sicher, who authored Sicher’s Oral Anatomy used in dental schools around the world. One of Sicher’s fascinating traits was to illustrate on the blackboard, using chalk in both hands. Professor Sicher was a great story teller, as Tom learned after

class at the Monkey Room Tavern, a local pub and hangout. During his first year of dental school, Tom met his wife, Pat, at a dental fraternity dance. She was there with a fellow student, but later Tom asked her for a date. They were married the summer before his senior year. Pat had been a teacher at the Lew Wallace High School in Gary, Indiana, but, after they were married, she was able to find substitute teaching jobs in Chicago. After graduating from Loyola, Tom enlisted in the Navy, hoping to be stationed in Hawaii as a Naval officer, but instead he was assigned to the Great Lakes Naval Station, just 30 miles north of Chicago. Pat then taught full-time at Great Lakes until their son Tom was born in 1957. Completing his time in the US Navy, Tom worked part-time for Dr. Al Harris in Coopersville. He then started his own private practice in Grand Rapids in 1958, where he practiced for over 51 years. When Tom and Pat returned to Grand Rapids, their daughter Susan was born in 1958, Jennifer in 1961, and John in 1965. Their active family enjoyed snow skiing, water skiing, golf, and time spent at a cottage on Silver Lake. They also carried on the family tradition of evening meals together, catching up on their activities. School, sports, and church were events that filled their weekly calendar. Looking back on his dental career, Tom’s primary passions were preventive dentistry and pain management. To that end, Tom took many post-graduate courses including a series with Dr. John Mew and the International Association of Facial Growth Guidance (Orthropics). He also trained in Myofacial Pain Treatment, studying with Dr. Larry Funt and Dr. Janet Travell (President John F. Kennedy’s physician), who is a TMJ pain specialist. Dr. Sommerdyke also completed four levels of training in advanced restorative dentistry with the Pankey Institute under Dr. Peter Dawson. WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

2013 SILENT BELL RECIPIENT

Tom also found satisfaction in meeting the needs of underprivileged people in the free clinics in Grand Rapids. He also donated dental treatment to priests, nuns, and sisters in the diocese. He attributes his initial interest in dentistry to his family dentist, Dr. William Carey, who practiced in the Lorraine Building in Grand Rapids. Visiting their six grandchildren, attending their games, continuing to take “post graduate” courses at Calvin College are some of Tom and Pat’s retirement activities. They both enjoy reading and volunteering at Immaculate Heart of Mary Church. As Tom and Pat celebrate their 58th wedding anniversary this year, Pat says, “I admire his mild manner, loving nature, and ability to think things through.” Tom says, “I admire her intellect, love of family, and her great memory.” Tom’s future plans are to live a healthy life with his family and look forward to each tomorrow. His contribution to the dental profession and his service to his community make him a most worthy recipient of the Silent Bell Award.

Thomas Edward Sommerdyke, DDS Curriculum Vitae Professional Associations West Michigan District Dental Society Michigan Dental Association American Dental Association Kent County Dental Society

Professional Leadership President of the West Michigan District Dental Society, 1977–1978 Advisor to the Grand Rapids Dental Assistant’s Society Provided free Dental services for Sisters of the Cross at the Villa Maria for 28 years Volunteered at the Clinica Santa Maria and Cherry Street Health Services providing dental services to low income families

Professional Awards Life Member Michigan Dental Association Life Member American Dental Association Fellow of the Academy of General Dentistry, July 1983 Fellow of the American College of Dentists, Nov. 1976

Community Service Member of Grand Rapids Kiwanis Club for over 30 years Kiwanis Club President, 1964 Immaculate Heart of Mary Church Parish Council President Lay Distributor (first class 1973) Member of IHM and Catholic Central Boosters Club

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

WMDDS Holiday Event Highlights Photos by Adam Bird Photographer

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

TECHNICALLY SPEAKING

Best Policy on Updates and New Software Submitted by Greg Feutz, President, DDS Integration

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

hat is the best policy on updates and new software? To best answer this, there are really two separate topics; (1) Updates & (2) New Software

Updates Updates usually come in the form of annoying pop-ups in the bottom right hand corner of your screen. They may be coming from Microsoft, iTunes, Adobe, Java, and a wide array of others. These updates, for the most part, do need to get done. They often address security issues in the software or other known problems. Go without them and you are leaving your system at risk. The question then becomes how and when should they be done? The best answer I can give for this is: be consistent. If updates are going to be done on one computer, do updates on all computers. The more alike your computers are, the more likely it is that they will run similarly, which is what you (and you tech company) want. For our clients, we recommend a “do not do any updates to your computer” policy paired with a monthly or quarterly maintenance program where all updates are done together. This keeps all computers on the same page which makes problem solving much easier if a problem arises on an individual machine. Lastly, doing updates monthly or quarterly allows us to try the updates out on our own systems and flag any updates that are known to cause problems before they ever make it on to your systems.

on a cd from your Practice Management provider and make significant changes to your software. My recommendation has always been to sit tight for a little while. New software is very difficult to thoroughly test out, the best method used by developers is to release to the public and see what issues come up. In my experience, jumping on a new version of software right away is very, very exciting. Not a good exciting though. Sometimes it’s just little things like the appointment book looks slightly different, but other times it is major, so much so that you may need new computers because the new software is so slow on your aging computers. With new software it is always a good idea to take a realistic look at the specs being called for. Get with your tech folks to do an analysis of how your computers compare on paper to software recommendations. If your computers just meet minimum spec, chances are you and your staff are not going to be thrilled with the performance. In many cases, there aren’t any features in the new version that you truly need. Generally there is not a real compelling reason to upgrade right away. I would not, however, advocate getting too far behind the current version as you may lose support and have difficulty getting to the current version. Conclusion Software updates and version upgrades are a necessary part of life. We’ve all been through the pains of upgrading as well as the pains of having outdated software. With a conservative approach that aims behind the bleeding edge but well ahead of obsolescence you are sure to have the best possible results. What are your thoughts? Comment on our blog or facebook article. We’d love to hear your opinions on Software & Updates or any other topic. Facebook: facebook.com/ddsintegration Blog: ddsintegration.com/blog

New Software I consider New Software to be a major version change rather than just an incremental update. Think Dentrix G4 to Dentrix G5 or Eaglesoft15 to Eaglesoft16. These usually come 14

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

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Catch the Spirit in Novi! MDA 2013 Annual Session Suburban Collection Showplace, Novi • April 17-20, 2013

Michigan Dentistry’s Biggest CE Event!

Plus keynote speaker CONNIE PODESTA and others

Scott Benjamin, DDS Joseph Best, DDS, PhD M. Douglas Campbell W. Choong Foong, PhD Mary Govoni, RDA, RDH Derek Hein Timothy Kosinski, MS, DDS Glenn Lombardi Susan Maples, DDS Alan Mead, DDS Kenneth Myers, DDS William Nudera, DDS, Ms Christopher Smiley, DDS Jon Suzuki, DDS, PhD, MBA Domenica Sweier, DDS, PhD Anastasia Turchetti, RDH Stephen Ura, DDS Kelli Vrla Daniel Ward, DDS

SPEAKERS INCLUDE:

2 7 RIL 1

Pre-Register Early! Online registration now open! www.smilemichigan.com\pro Join your colleagues for great social events, a variety of topics and speakers and nearly 200 exhibits. New this year — one hour “Hot Topic” sessions — more information coming soon.

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

Friday, March 8 at 7 p.m.

VAN ANDEL ARENA

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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 $1 concession specials • Discounted tickets for your office • Ticket proceeds benefiting the West Michigan Dental Foundation • The first 500 WMDDS members, staff, family and friends will receive a drawstring backpack courtesy of the WMDDS For more info including discounted ticket pricing, please contact Andrew Rubinstein at 616.774.4585 ext 3023 or arubinstein@griffinshockey.com 1.800.2.HOCKEY

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WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2012

WHAT GOOD IS A DEAD PATIENT WITH PERFECT TEETH? Presented by David Meinz, Nutritionist | March 22, 2013 | Frederik Meijer Gardens & Sculpture Park Course Outline 1. The Fundamentals: Diet and Dental Health 2. Osteoporosis Update: The Latest on Diet and Bone Health 3. Fast Foods: The Good, The Bad, and the Ugly 4. Foods Today’s Dental Profession Should Recommend for Dental and Total Health Learning Objectives: 1. Distinguish between “the truth” and “the whole truth” in food product health claims. 2. Identify selections at fast food restaurants that taste good and also contribute to good health. 3. Appreciate the realities of current popular weight loss diets. 4. Obtain specific personal recommendations for healthy and safe intakes of fat, sodium, cholesterol, fiber, and sugar. 5. Understand which new food products can play a legitimate role in health improvement. David Meinz is a nutritionist with a Master’s degree in human nutrition and a registered dietitian. He has been recognized as a Fellow in the American Dietetic Association and has received the Certified Speaking Professional designation from the National Speakers’ Association. In his twenty-year speaking career, he has presented to close to 200 dental groups and is a contributing editor to The Journal of the Academy of General Dentistry. He has also authored the audio learning system entitled “Healthy Dentistry.”

West Michigan District Dental Society is an ADA CERP Recognized Provider.

Thank you to our sponsors who have helped to make these programs available to us. Platinum Sponsors:

Gold Sponsor:

Supporting Sponsor:

Registration Form NAME

ADDRESS

ADDITIONAL REGISTRANT(S) AT THIS ADDRESS

Pay by credit card: � VISA � Mastercard

WMDDS retired member dentist – $100 CREDIT CARD #

MDA-member dentist – $225

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per staff – $100 NAME ON CARD

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per non-member dentist – $450 TOTAL:

LEGISLATIVE NEWS

Uncle GV Black Wants You! By Dr. Steve Dater, DDS, Legislative Committee Chairperson

k, maybe not really, but if he was alive, he would say we need you to take more responsibility in your profession. Once again, I am asking for volunteers to be contact dentists for our state elected officials. There are a lot of issues coming before us: mid-level providers, Obama Care, new taxes etc., and we need to establish good working relationships with our legislators. If you are interested

in becoming a contact dentist, please email me at smdater@ comcast.net, and if you could please let me know who your representative and state senator are, that would be great. Wait: you don’t know who they are? No problem just go to: http://www.smilemichigan.com/pro/LegislativeCenter.aspx Type in your address and you will get the information. Also, I am looking for two people that would like to serve on the Legislative Committee with me. It would be great to get a new dentist involved because the changes that could affect our profession will have a profound effect on you! Don’t forget, even if you can’t be a contact dentist, attend our legislative breakfast April 26th (see registration form in the issue). PS. A bunch of eye doctors (West Michigan Optometric Association) were able to get 25 docs to show up for their breakfast. … We can beat that, can’t we???

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WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

Legislative Breakfast Friday, April 26, 2013 Frederik Meijer Gardens & Sculpture Park 1000 East Beltline NE Grand Rapids, MI 49525 Please mark your calendar and make plans now to attend the WMDDS Legislative Breakfast. This is an important opportunity for you to meet your local legislators and express your views and concerns on the issues that affect dentistry. Please make every effort to attend. Dentistryâ€™s voice needs to be heard. To reserve your place, please complete and return the attached form by April 18, 2013.

Name

Email address

Breakfast Buffet will be served starting at 8:00 am Cost: $16 per person Please make check payable to: West Michigan District Dental Society Return by April 18, 2013 to: West Michigan District Dental Society 161 Ottawa Avenue NW Suite 511-F Grand Rapids, MI 49503 Questions? Contact Elaine Fleming 616.234.5605 | efwmdds@aol.com or Dr. Steve Dater, WMDDS Legislative Chairperson 616.866.0869 | smdater@comcast.net

POINTS OF LIGHT PROJECT

Infant Oral Health: The Unrealized Cost of Waiting Submitted by Kevin J. Hale, DDS, FAAPD, Executive Director, Points of Light Project

uch consideration has been given to the cost ramifications of beginning dental care at one year of age versus beginning at three to five years of age. Proponents of the age-one dental visit often site a North Carolina study that demonstrated a significant cost savings when dental care began at one-year of age as compared to patients who received care beginning at threeyears of age. Detractors are quick to point out that most of the cost savings is lost when those cases requiring hospital/ operating room care are removed from the patient pool. As hospital/OR care can be quite expensive, (e.g., $15,000/case), the removal or inclusion of these patients, although small in number, would significantly impact the cost of care delivery to a patient population. In fact, when comparing the cost of oral health care from cohorts receiving dental care from one- to six-years of life (utilizing current NHANES data), revealed an approximate savings of only $50 per patient. This cost analysis did not include those patients that required their care to be delivered in a hospital setting; therefore, although there is a cost savings associated with early, preventive oral health care, profound cost savings is only realized by a small percentage of patients who, through early intervention, are able to avoid being treated in a hospital setting. Additionally, when the cost savings of “Infant Oral Health Care” are multiplied by large-scale implementation, (e.g., 1000 patients = $50,000 savings), the realized cost savings are rendered “less than significant” when cast against the economy of scale defined by our overall health care expenditures. When viewed in the cold light of dollars and cents, the rational for the “one-year dental visit” lacks the glitz one hopes for when attempting to implement a new paradigm of early, preventive dental care. In fact, one is left with the question, “What is the unrealized cost of waiting until age three to begin dental care?” The most obvious cost of waiting until three years of age to begin dental care is that of compromised or undelivered care. Current NHANES data indicates that nearly 30% of three- to five-year-olds have dental decay and that percentage is growing. Distribution studies indicate that 80% of all decay is suffered upon 20% of patients; therefore, roughly 20% of children with decay have significant decay. The more significant the decay, the less likely it is that the patient will receive definitive and successful treatment by less than specialty level, 22

pediatric care. Limited numbers of pediatric dental specialists and geographic distribution issues amongst the specialty when compared to the sheer number of patients with pathology dictate that a majority of these patients be treated by general dentists that are less than comfortable treating complex restorative cases in young children. All of these contributing factors result in care that is potentially emotionally difficult for the patient or family, long and challenging procedures, long-term restorative results that fall short of the practitioner’s expectations and, in many instances, care that is delayed to the point of “never being delivered.” Young children with high decay rates predictably grow up to be older children with high decay rates. This yields adolescents and young adults who have lived with unaddressed dental needs or those that were addressed in a less than successful manner. This unavoidably results in a percentage of our youth with compromised oral health, and at what cost? Behavioral evidence suggests lowered self-esteem resulting in those who are less likely to pursue higher education and more likely to experiment in risk behaviors (e.g., sex, drugs, overeating and alcohol). Though it would be an overstatement to suggest that poor oral health is a cause predictor of these outcomes, its role as a pernicious contributor is undeniable as is its cost to the community and society over time. However, the real reason for starting dental care by age one is not simply the incalculable monetary savings to society over time. The greatest reason to begin early oral health intervention is the compounding effect of prevention over time. The one-year dental visit provides an opportunity to delay, ameliorate, mitigate and/or prevent very young children from experiencing decay. Although dental decay must be addressed, from the perspective of the child patient, operative dentistry is rarely enjoyable and often times a devastating ordeal. Every dentist who has ever had to bring a frightened child through a painful procedure will wear the scars of that experience their entire career and into retirement, as will the patient. Dentistry on children is not pleasant and it is unconscionable not to do everything in our power as healthcare providers to prevent and/or delay that experience. The greatest reason to begin dental care by age one is because it is the most humane thing we can do short of administering a cure for caries (which we have yet to stumble upon). Every child should have a “dental home” beginning in infancy. Not because it will save us a few dollars, but because it is the right thing to do! WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

POINTS OF LIGHT PROJECT

KCOHC/WMDDS Age 1 Dental Visit Survey The Kent County Oral Health Coalition, in collaboration with the WMDDS Points of Light Task Force, is gathering data on the prevalence of the age 1 dental visit in our community. Please complete this brief survey by February 15, 2013 and return it to WMDDS. Thank you. 1. At what age do you recommend the first dental visit? ____ Birth ____ Between the appearance of the first tooth and one year ____ Age 2

6. The primary mission of the Points of Light project is to promote the first dental visit by age 1. If you perform age 1 dental visits, have you registered as a Points of Light provider @ www.pointsoflightonline.org? Yes ____

____ Age 3 ____ Prior to starting kindergarten 2. If you do not recommend the first dental visit by age 1, why not? (Please check all that apply.) ____ I do not feel it is necessary ____ I am not comfortable treating infants ____ I do not treat children in my practice ____ I do not have the time/staff capacity ____ Patients and third parties will not pay for this procedure ____ Other: please explain __________________________ _________________________________________________

No ____

7. In your practice, do you accept the following methods of payment (Please check all that apply): ____ Healthy Kids Dental ____ Medicaid ____ Uninsured/self-pay ____ Uninsured/pro-bono ____ Other: ______________________________________ _________________________________________________ 8. Where is your practice located? ____ Ionia County

3. If you do not recommend the first dental visit by age 1, would you consider implementing this service into your practice with additional information or resources?

____ Kent County

Yes ____

If you would like to be entered in a drawing for a $50 gift card,

No ____

____ Mecosta County ____ Montcalm County ____ Ottawa County please print your name below.

4. Do you provide the age 1 dental exam?

_________________________________________________

Yes ____

_________________________________________________

No ____

5. If you do provide an age 1 dental exam, which of the following procedures are included in your exam? (Please check all that apply) ____ Caries Exam ____ Soft Tissue Exam ____ Oral Hygiene Instruction ____ Nutrition Counseling ____ Fluoride Varnish Application ____ Other: ______________________________________

Thank you for your time. Please mail, scan, or fax completed survey to: Mail: Email: Fax:

WMDDS, 161 Ottawa Avenue NW, 511-F Waters Building, Grand Rapids, MI 49503 efwmdds@aol.com 616.454.6549

This survey can also be completed via SurveyMonkey at https://www.surveymonkey.com/s/Age1DentalVisitSurvey

_________________________________________________ WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

MISSION OF MERCY

Mission of Mercy On-Line Registration Now Open: Dental Volunteers Key to Success

n-line registration is now open for the June 7–8 Mission of Mercy event at the Ryder Center on the campus of Saginaw Valley State University. “This will be the largest charitable dental clinic ever in Michigan, and the key to its success will be the dedication of the volunteers,” said MOM clinical chair Scott Hodges, DDS, MS. Please visit http://www.rsvpbook.com/MDAMOM13 for easy access to MOM volunteer registration. “To efficiently provide dental care to the anticipated 2,000 children and adults during the two-day event, 300 dentists, hygienists, and assistants will be needed,” said Hodges. “A real team effort will be required, and we are confident that dentists throughout the state will want to be involved in this important charity effort.” In addition to dental personnel, 700 lay volunteers are needed. Dental office staff is encouraged to involve family and friends. While the clinic dates will be June 7–8, volunteers are needed the days before and after MOM to help with set-up and tear-down. The Michigan Dental Association and the MDA Foundation are sponsoring the Mission of Mercy to provide free dental

care to children and adults who have limited financial resources or are unable to visit a dental office. Connie Verhagen, DDS, MS, instrumental in bringing MOM to Michigan, said, “It’s amazing to see the dental professionals and community leaders come together to provide cleanings, fillings, extractions, partial dentures, and personal oral hygiene education.” Verhagen co-chairs the event with Stephen Harris, DDS. The goals for Mission of Mercy are to provide free, critical dental care with a priority on treating patients in pain and with infections; raise public awareness of the barriers to dental care faced by low-income adults and children; and to challenge patients, policymakers and dental professionals to work together to make healthy choices that will improve Michigan residents’ oral health.

Good Ideas for Dental Practices

Good Idea # in a series of 15

“Budgeting is not the most exciting topic—until you see the profits which result from it! Set goals for each type of revenue, take a close look at staffing costs, set your wage and draws at tax efficient levels, budget your expenses closer and monitor these items throughout the year as you see the actual results.”

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

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We need your help! Thursday, June 6, 2013 Set up clinic Friday, June 7 and Saturday, June 8 Clinic open to all Sunday, June 9 Tear down clinic For information contact Lori Kleinfelt or Andrea Sundermann at 800-589-2632 or via email at mom@michigandental.org.

FINANCIAL NEWS

Fiscal Cliff Averted with Eleventh Hour Deal Brian LaFrenier, CPA, Partner at Beene Garter LLP

n January 1, 2013, the United States Senate and House of Representatives agreed to a deal to avert the fiscal cliff. President Barack Obama signed The American Taxpayer Relief Act of 2012 (“The Act”) into law the next day. Below is a brief summary of the provisions affecting taxpayers. The Act makes permanent for 2013 and beyond the lower Bush-era income tax rates for all taxpayers except for individuals with taxable income above $400,000 ($450,000 for married taxpayers and $425,000 for heads of households). Taxable income above these thresholds will now be taxed at a rate of 39.6%. The Act preserves the lower marginal tax rates established with the Bush-era tax cuts. Therefore, taxpayers who now find themselves in the 39.6% marginal income tax bracket will still benefit from the lower marginal rates. The capital gains and qualified dividend rates will increase from 15% to 20% for those taxpayers now in the highest marginal tax bracket. All other taxpayers will continue to enjoy a capital gains and dividends tax rate of 15%. A zero percent rate will continue to apply to capital gains and dividends to the extent taxable income falls below the top of the 15% bracket, which is projected to be $36,250 for single taxpayers and $72,500 for married taxpayers. Beginning in 2013, taxpayers will see a return of limitations on itemized deductions. The phase-out of itemized deductions was eliminated in 2010 and was set to return in 2013 under the Bush tax cut sunset rules. The Act officially revives the phase-out at an income threshold of $300,000 for married taxpayers ($275,000 for heads of households and $250,000 for single taxpayers). Itemized deductions will be phased out at a rate of 3% of the amount of the taxpayer’s adjusted gross

income over the applicable threshold. The phase-out will be capped to limit the reduction to no more than 80% of otherwise allowable itemized deductions. It is noteworthy that the sunset rules would have allowed for a phase-out of itemized deductions to begin at a threshold of $178,159 for married taxpayers ($89,075 for single taxpayers). The Act also revives the personal exemption phase-out rules but at income thresholds slightly higher than in the past. Under the new rules, the total amount of the exemptions that may be claimed by a taxpayer will be reduced by 2% for every $2,500 the taxpayer’s income exceeds an applicable threshold. For 2013, the thresholds will be adjusted gross income over $300,000 for married couples ($275,000 for heads of households, and $250,000 for unmarried taxpayers). Again, the applicable threshold for phase-outs would have been $267,200 for married couples filing a joint return and $178,150 for single taxpayers had the sunset provisions fully expired. The Act also provides a patch to the Alternative Minimum Tax (AMT) in 2012 and permanent relief in subsequent years by increasing the exemption amount and allowing additional nonrefundable credits that previously could only reduce the regular tax to now offset the AMT. The patch provides for a higher exemption amount for 2012, saving millions of taxpayers from being subject to the tax. In addition, provisions of The Act provide for an annual inflation adjustment to the exemption amount beginning in 2013. There are several provisions in The Act affecting estate and gift taxation. The Act makes the $5 million exemption amounts (indexed for inflation) permanent and retains the unified structure for estate, gift and generation-skipping transfer taxes. However, the top tax rate is increased from 35% to 40% beginning in 2013. The Act also permanently extends the “portability” provision in effect for 2011 and 2012, that allows an executor of a deceased individual’s estate to transfer any unused exemption amount to the individual’s surviving spouse. It is important to note that absent this legislation, the maximum estate tax rate was scheduled to revert to 55% with an applicable exclusion amount of $1 million on January 1, 2013. The Act has a number of provisions that will benefit business owners as well. It extends the higher Section 179 depreciation limits through 2013. The Section 179 dollar limit is WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

FINANCIAL NEWS

$500,000 with a $2 million investment limit on qualifying property for tax years 2012 and 2013. Without this extension, the 2012 limitation would have been $125,000 (subject to an inflation adjustment) with a $500,000 investment limit (subject to an inflation adjustment). In 2013, the dollar limit was scheduled to drop to $25,000 with an investment limit of $200,000. In addition to the favorable extension of the Section 179 rules, The Act extends the 50% bonus depreciation rules on qualifying property through 2013. These are just a few of the highlights of the American Taxpayer Relief Act of 2012. There are a number of additional provisions affecting both business and individual taxpayers.

We recommend that you contact your tax professional for additional information on how these provisions may affect you. Brian LaFrenier, CPA, is a Partner at Beene Garter with over 17 years of experience. He has a strong focus 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.

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PRACTICE MANAGEMENT

Ownership Isn’t for Everyone Submitted by Richard L. Chrisman, CPA MST Hungerford, Aldrin, Nichols & Carter, PC

eciding whether to lease or buy an office for your practice can be confusing, since each option has significant advantages and disadvantages. The final decision should generally depend on the amount you can afford, the patient base you want to attract, the state of the economy, and whether you are starting out or have a mature practice. Here’s a guide to help you evaluate the upsides and downsides: Cost – In the long run, buying may cost less than renting. However, in calculating the differences, consider that ownership includes paying to maintain the building, parking lot, landscaping and signage. You’ll also be responsible for ensuring that the building is accessible to the disabled. You may want to hire a property manager, and that will add to your outlays. Of course, if you lease, these expenses generally belong to the landlord. Investment – Owning an office diversifies your investment portfolio with another class of asset that may appreciate in value. But consider the trade-off between the potential for long-term gains against your business’s short-term cash needs. You may not be able to quickly sell or get a good price for the property if you run into a financial crunch. Flexibility – while a landlord may limit the changes you can make, ownership lets you make any alterations you want. In addition, owning allows you to bring in partners, offer more services, and rent your excess space – no questions asked. You may also be able to build an addition to expand your practice. 28

The downside of ownership is gauging the future potential of the location. For example, the family-oriented part of town where you build your office today could become run down over time. Or your practice may be located near a thriving mall that provides the high visibility needed by a successful dental practice. But what happens if the mall closes? With a lease, you could move to a more suitable location relatively easily. Another consideration: If you own the building and decide to sell your practice, potential buyers may want the business but not the property. Factor this possibility into your longrange and retirement plans. Income – Buying a large enough facility, or adding onto the one you own, brings the possibility of renting out unused space. You could wind up owning a multi-service center. If this is part of your future goals, find out the occupancy rate for commercial buildings in the area. Also, ensure that you can charge enough rent to offset the costs of ownership and that you can cope financially with vacancies. Taxes – As an owner, you can claim depreciation deductions for the space over time and deduct mortgage interest payments. These deductions minimize your business tax liability. You can also write off other property-related expenses, such as repairs. When the property is sold, you may have to pay tax on the depreciation claimed as well as capital gains. As a renter, you can generally deduct rent payments as business expenses for property used in your practice. You may also be able to deduct other office-related expenses. Consider the possibility of a short-term lease with incremental extensions. This could give you the flexibility to adapt to changes in the community and your long-range business and financial strategies. The decision is clearly complicated. Your advisers can help you determine whether owning or leasing an office is the right choice at this stage of your practice. 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 70 years of helping local businesses, including many area dental practices.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

Get competitive dental malpractice insurance coverage with protection you can trust from an “A” (Excellent) rated* company—PSIC. To learn more, call 1-800-718-1007, ext. 9191, or visit www.profsolutions.com.

* Malpractice insurance is underwritten by Professional Solutions Insurance Company, 14001 University Ave., Clive, IA 50325. Professional Solutions Insurance Company is rated “A” (Excellent) by A.M. Best for financial strength and operating performance. A.M. Best ratings range from A++ to S. ©2012 PSIC NFL 9191 ALL

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

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. Established Dental Office Space – 2003 Burton SE (between Breton and Plymouth). End unit with 720 sq. ft. and a full basement, on-site parking, adjacent 3 spaces occupied by established dentists. Great traffic counts on Burton in an established residential area. Call Bruce at 942.9492.

Dental Office for Lease – with immediate availability. Near the “medical mile” on primary road with high traffic count and super visibility. Has been a dental office for over 40 years. Very good lease terms/rates. Would make awesome start-up or satellite. For more info, email ronaldpr@sbcglobal.net.

Seeking Employment – General dentist with several years of experience seeking part-time employment in the West Michigan and surrounding areas. Proficient in all areas of general dentistry. A team player. Please reply to dentaljobwmi@hotmail.com.

General Dentist – Looking to purchase a practice or pursue transition in Grand Rapids area. Three years of experience. Please email to: mkflores80@yahoo.com.

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 – 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. Seeking employment – General dentist with eight years of experience seeking part-time employment in West Michigan area. Enjoys practicing most areas of dentistry. Please email: dentalassociatemi@hotmail.com. Dentist Needed – Full-time or parttime at State of Michigan Correctional Facility in Ionia, MI. Avoid headaches of private practice. For information please call Ken or Richard at 517.321.9313.

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 and Head Start Centers throughout Ottawa County (Grand Haven, Holland, etc.). Please see attachment for additional information regarding this exciting career opportunity! Employment will involve 1-2 days per week (6 hours/day). Competitive wage.

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

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 Street, Suite 400 Holland, MI 49424 We look forward to hearing from you!

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

CLASSIFIED ADS

Beautiful, Professional Suite Available for Sale/Lease – N.W. Michigan, lower peninsula, in a growing community. Great opportunity for any dentist, with many extras. Ideal location, safe and serene, for any family. World-class cultural events, restaurants and attractions nearby. Sporting adventures abound. Turn-key. Let’s talk. Call 231.313.8407 or jarickert@charter.net

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.

Exciting Opportunities – for dentists to provide children with dental care in Grand Rapids area schools. No evenings or weekends. Apply at smileprograms.com or call Tracey at 888.833.8441, ext. 126.

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.......................................18

The Points of Light project

DDS Integration..... outside back cover Davis Dental Laboratory................ inside front cover Founders Bank & Trust.....................27 Great Lakes Financial Insurance.......20 Henry Schein.............inside back cover Hungerford, Aldrin, Nichols & Carter, PC...........................................24 Keystone Pharmacy...........................18

If you would like more information regarding our project or

would like to register as a participant, please visit our website

MDA IFG............................................15 Professional Solutions.......................29

at: pointsoflightonline.org.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

VOLUNTEERING CONSIDERATIONS

Volunteering Your Professional Services Submitted by Scott Hoag, Vice President, PNC Healthcare Business Banking

olunteering your dental services may be the classic “everyone wins” scenario. For underserved patients, it’s a chance for badly needed care they might not otherwise receive. For you, it’s a chance to have a positive impact on a community and to connect in the most direct way with the values that led you into a career of caring for others. There’s no question about the need. While many Americans expect a choice of dentists within easy reach of home, in parts of the world, such as Africa, dental care is a rarity, with just 0.4 dentists for every 10,000 people.1 Even in the United States, availability varies widely. Counties in South Carolina, for example, range from nearly nine dentists per 10,000 residents to less than one.2 Is Volunteering for You? Still, the choice to volunteer isn’t easy or simple, given the demands you already face in caring for your current patient load, and keeping your practice financially healthy. Volunteering could be cutting into hard-earned vacation and family time, or involve travel to places that entail health or safety risks. That said, most dentists can find the right program, region, and time frame for volunteering. The process should start by asking yourself a few questions to determine what type of volunteer you want to be. Do you have geographic preferences? Are you open to any adventure, or are there places you just wouldn’t feel comfortable going? How long can you realistically afford to be away?

Preparing to Go Specific issues, such as visa requirements, required vaccines, and insurance will vary depending on the program and the destination. The U.S. Department of State is an excellent resource for travel warnings regarding specific countries, as well as general information on foreign travel and emergencies.5 One question only you can answer is whether you are willing to shoulder all or part of your travel expenses. Some of the larger volunteer organizations pay for travel, while others save funds by asking volunteers to pay their own way. Whichever option you choose, expect an experience that will open your eyes. Also, don’t be surprised if you come home feeling as if you received in personal experience as much as you gave in improving the lives of others.

1, 2

World Health Organization’s World Health Statistics 2012 report. See page 128 for U.S. statistics; page 130 for Africa. 3 American Medical Association Physician Volunteers page: http://www.ama-assn.org/ama/pub/about-ama/our-people/member-groupssections/senior-physicians-group/physician-volunteers.page 4 For a list of programs available through United Planet, visit: http://www.unitedplanet.org/healthcare-volunteer-abroad 5

Visit Travel.State.Gov at: http://travel.state.gov./travel/cis_pa_tw/tw/tw_1764.html

Where and When? Once you’ve narrowed your focus, it should be much easier to find the right opportunity. The American Dental Association offers a wealth of information on travel tips and specific programs, searchable by country and region, program type, and other criteria.3 For example, United Planet, an international nonprofit organization that promotes volunteering, lists a wide variety of short-term quests for dentists, ranging from one to twelve weeks in countries from Asia to Latin America to the Middle East.4 32

WEST MICHIGAN DISTRICT DENTAL SOCIETY | WINTER ISSUE 2013

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