2015 WMDDS Holiday Bulletin by Elaine Fleming

HOLIDAY ISSUE 2015 VOL. 47, NO. 6

Bulletin

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Contents Editor

Dr. James Vincelj

Associate Editors

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

Advertising Editor Elaine Fleming Executive Secretary WMDDS 161 Ottawa Avenue NW Suite 301 Grand Rapids, MI 49503 (616) 234-5605 efwmdds@aol.com West Michigan District Dental Society Executive Board 2015-2016 President Dr. Steve Conlon President-Elect Dr. Leonard Bartoszewicz Vice President Dr. Brian Mulder Secretary-Treasurer Dr. James Papp Editor Dr. James Vincelj Immediate Past Dr. Samuel Bander President Directors Dr. Lathe Miller Dr. Kevin Rebhan Dr. Kathryn Swan Area Representatives Kent County Dr. Kathleen Eisin Ionia-Montcalm Dr. Scott Ribitch County Mecosta County Dr. Erick Perroud Ottawa County Dr. Thomas Anderson 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. Thomas Anderson Treasurer Secretary Immediate Past President Ionia-Montcalm Dental Study Club Officers President Treasurer Dr. Kirkwood Faber Kent County Dental Society Officers President Dr. James Papp Vice President Dr. Kathleen Eisin Secretary Dr. Christopher Leja Treasurer Dr. Veronica Hamilton West Michigan Dental Foundation Officers President Dr. Sarah Mahar Vice President Dr. Steven Mancewicz 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, 6208 Kalamazoo Ave., SE, Grand Rapids, MI 49508. 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. © 2015-2016 West Michigan District Dental Society Bulletin

President’s Message...................................................................................................... 2 Editor’s Thoughts......................................................................................................... 4 West Michigan Dental Foundation 2014 List of Contributors Update.................... 5 Immediate Molar Implant Placement......................................................................... 6 Digital Dentistry Is Not The Future. It’s Here Now...................................................10 West Michigan Dental Foundation Awards Community Grants..............................12 Teaching Kids About Money: Eight Lessons From A CPA Dad...............................14 Tangible Property Repair Regulations Update...........................................................16 Small Business: Expecting the Unexpected.................................................................18 Big Tax Issues Facing High Incomes...........................................................................22 Technically Speaking – Best of Tech 2015..................................................................26 Classified Ads................................................................................................................30 Advertiser Index............................................................................................................32

About the Cover Photograph by Susan Wagener – Lens To Pixels Photography. Susan lives in downtown Grand Rapids and enjoys photographing food, nature and architecture. www.lenstopixels.com

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 correspondences to:

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

Dr. James Vincelj • 6208 Kalamazoo Avenue SE • Grand Rapids, MI 49508 Phone: 616.554.5970 • FAX 616.554.5974 • Email: drvincelj@mac.com Include “Newsletter” in the subject line

PRESIDENT’S MESSAGE

Membership By Steve Conlon, DDS, WMDDS President

has shown some decline over the last several years, and there is great concern as to why this has happened and how we reverse course and encourage more of our colleagues to join or continue with the ADA. Fortunately, Michigan and Florida were sighted as state associations where market share has actually increased. Michigan’s current market share is 73.4%, and although it is better than the national average of 66%, we still have room for improvement. In addition, the West Michigan District – along with the Copper Country District, Kalamazoo Valley District, Muskegon District, Superior District, and Thumb District dental societies were listed as having the highest market share of member dentists with an average of 88.9% of dentists maintaining membership, based on the year end 2014 market share percentages.

have just recently returned from the American Dental Association meeting, and the hot topic of the meeting was membership market share. The ADA market share

DISTRICT

CENTRAL DISTRICT

CLOVERLAND DISTRICT

MARKET SHARE % YEAR END 2014 82.6 74.2 90.9

COPPER COUNTRY DISTRICT

64.0

DETROIT DISTRICT

GENESEE DISTRICT

GOGEBIC RANGE DISTRICT

JACKSON DISTRICT

77.7 28.6 80.8 87.9

KALAMAZOO VALLEY DISTRICT 79.0

LAKELAND VALLEY DISTRICT

LIVINGSTON DISTRICT

MACOMB DISTRICT

84.2 69.7 85.7

MANISTEE-MASON DISTRICT

90.0

MUSKEGON DISTRICT

NINTH DISTRICT

NORTHEASTERN DISTRICT

NORTHERN THUMB

OAKLAND DISTRICT

RESORT DISTRICT

SAGINAW VALLEY DISTRICT

SAULT ST. MARIE DISTRICT

SOUTHWESTERN DISTRICT

SUPERIOR DISTRICT

88.5

THUMB DISTRICT

88.3

VACATIONLAND DISTRICT

WASHTENAW DISTRICT

WEST MICHIGAN DISTRICT

81.5 75.7 67.6 65.6 85.2 82.7 82.1 76.9

81.3 66.5 87.2 0

100

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

PRESIDENT’S MESSAGE

In studying this problem, the ADA has identified the most significant driving factor of market share: the activeness or lack thereof of the component dental society(s). Here in West Michigan, we do many things to engage our youngest colleagues to encourage membership and involvement in the dental society. We have a very active young dentist group, and in the upcoming year we will be starting our first-ever mentorship program to engage interested young dentists looking for a hand up. We will be encouraging all of our mentors to look at areas in the dental society were they can volunteer their time and talents in an effort to become more involved, develop their own leadership skills, and further our mission of helping member dentists succeed. Our market share, and that of the ADA, are directly tied to the future of dentistry. The American Medical Association’s paltry market share of 30% surely affects it’s political clout when representing the profession of medicine in all legislative matters. In order for the ADA and MDA to remain relevant,

we must not only maintain our market share, but increase it moving into the future. While we in Michigan have not yet faced a push for mid-level providers, if and when that time comes the MDA will possess more clout if it represents more than 73.4% of the practicing dentists in the state. We have all encountered colleagues that for whatever reason have not joined the MDA, or have left the MDA for a variety of reasons. We need to engage them and encourage them to be a part of organized dentistry. All dentists should share in their commitment to the profession. All dentists need to contribute towards enhancing the profession and protect it’s future. All dentists need to give back to the organization that helps make it the rewarding profession it is today. When asked why should you join the MDA, the simple answer is, “In the future, do you really want dentistry to devolve into a two-tiered delivery system and compete with mid-level providers?”

Happy Holidays from

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

EDITOR’S THOUGHTS

The Digital World By James Vincelj, DDS, Editor, West Michigan District Dental Society

entistry has come a long way in making patient checkups more comfortable. With today’s technology, we are better equipped to detect and treat tooth decay and perform other procedures with maximum comfort. We, as dentists, keep our eyes on new technologies as they are introduced to ensure that they are safe and beneficial for patient use. Reading clinical studies and conversation within the profession all aid in the determination of efficacy of a product prior to purchasing new equipment. In recent years, Intraoral cameras have allowed both the dentist and patient to see fractured teeth, receding gums, and broken restorations, enabling the diagnosis and recommendation of treatment to patients. The pictures can also provide documentation for insurance companies. Digital radiography has also provided a process which is a little faster than a traditional X-ray system, so patients’ exposure to radiation is decreased. Lasers have also penetrated the market, being more precise and reducing symptoms and healing times associated with traditional therapies. Recently, the digital impression has introduced an incredible option for dentists. A digital workflow improves dentist/lab and dentist/specialist communication. Sending a digital scan to the lab allows the dentist and technician to communicate more directly and promptly about a case. If there are any issues with a scan, those issues can be addressed right away – rather than a few days later. With digital impressions, if you’re not happy with the scan it’s easy to re-take or go over an area you might have missed, unlike traditional impressions. You can look at the prep on a large screen, and that makes it possible to see things you wouldn’t see with a traditional impression. You can view the scan before you send it to your lab and make sure margins, the bite, and all other parameters

are as they should be. This improved communication makes the process more efficient. High-quality impressions mean fewer questions from the lab and less back and forth, another factor in reducing turnaround time. Digital impressions are more comfortable for the patient. Nobody likes to have “goop” in their mouth, and digital impressions eliminate that discomfort for the patient. As the digital age has revolutionized the rest of our lives, so to is it revolutionizing dentistry. So I encourage you to give it some consideration, it may even make your Santa wish list. Happy Holidays everyone.

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G L F I A

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

2014 LIST OF CONTRIBUTORS UPDATE Unfortunately, some gifts were omitted from the 2014 Annual Report. The corrections are shown in bold. We apologize for this oversight and wish to thank everyone for their very generous support of the West Michigan Dental Foundation. 2014 ANNUAL APPEAL $501 PLUS

Fogle, Dr. Laura & Smith, Dr. Aric Halvorson, Dr. Jeff Hodges, Dr. Scott Huizinga, Dr. Paul Kessel, Dr. James Lindhout, Dr. Jeff Marcotte, Dr. Lawrence Mulder, Dr. Kenneth Norman, Dr. Devin Payne, Dr. Robert C. Sostecke, Dr. Lisa Vander Veen, Dr. Reggie $301-$500

Cilla, Dr. Brian Conlon, Dr. Steven Gingrich, Dr. Margaret Lambert, Dr. Thomas Lange, Dr. John Mahar, Dr. Sarah Marshall, Dr. John Meade, Dr. Tim & Dr. Jere Osenieks, Dr. Mark Reagan, Dr. James (in memory of Dr. Robert Reagan) Scott, Dr. Gary Smiley, Dr. Colette Strobel, Dr. Robert

$151-$300

$51-$150

Armbrecht, Dr. Gary Bartoszewicz, Dr. Leonard Brennan, Dr. James Combs, Dr. Keith Crete, Dr. Michael Dame, Dr. Robert Founders Bank & Trust Company Garchow, Dr. Peter Hall, Dr. Steven Hoekwater Family Dentistry Hur, Dr. James Lane, Dr. Hilary Lubbers, Dr. Matthew Lueder, Dr. Jacob Mancewicz, Dr. Gary Mancewicz, Dr. Stephen Meachum, Dr. Tara Miller, Dr. Lathe Peters, Drs. Dan & Deb Rader, Dr. Ralph Reagan, Dr. James Rupprecht, Dr. Erick Schabes, Dr. Kurt Schultz, Dr. Steve Smith, Dr. Jeffrey Watkins, Dr. Michael Wieland, Dr. James & Mary Williams, Dr. Thomas Winn, Dr. Dennis E. Zarafonetis, Dr. Stratton

Anderson, Dr. Edwin Bartz, Dr. Lance Bonofiglo, Dr. Eugene Borst, Dr. Douglas Brieden & Miller Orthodontics Cadorette, Dr. Heather Christopherson, Dr. Elizabeth Conlin, Dr. Chad Creason, Dr. Kennard Davis, Dr. Robert Fingelton, Dr. Iliana Frieswyk, Dr. Kenneth Hallas, Dr. Peter Hier, Dr. Christopher Karhohs, Dr. James Klinesteker, Dr. Chase Krygier, Dr. Thomas Lieto, Dr. Matthew May, Dr. David O’Grady, Dr. Paul Palmer, Dr. Sarah Seitz, Dr. Bruce Sexton, Dr. Bruce Shannon, Dr. Thomas Sommerdyke, Dr. Thomas Thompson, Dr. Brian Valleau, Dr. Aimee Vander Meer, Dr. Todd Van Deven, Dr. Chris Warber, Dr. Bruce Zolman, Dr. Ryan

DR. ROBERT MITUS EDUCATION FUND

Bartz, Dr. Lance Gietzen, Dr. Matthew & Dr. Heather Gietzen, Dr. Timothy Norman, Dr. Devin O. Syverson, Dr. William GRAND RAPIDS COMMUNITY FOUNDATION

Caldwell, Dr. & Mrs. Charles R. Carroll, Dr. Joel T. DeYoung, Dr. Amy K. Dykstra, & Mrs. Bradley A. Gietzen, Dr. & Mrs. Timothy H. Lange, Dr. & Mrs. John Lee, Dr. & Mrs. Erik J. Marcotte, Dr. Lawrence R. Norman, Dr. & Mrs. J. Chris Norman, Dr. Devin O. O’Rourke, Dr. Karen & Mr. Dan Palm, Dr. Norm & Mrs. Jan Panek, Dr. Richard & Mrs. Mary Schultze, Dr. Daniel G. Vander Linde, Dr. Donald & Mrs. Donna Vander Wall, Dr. Gerald & Mrs. Jessica Wemmer, Dr. Scott W. Wieland, Dr. & Mrs. James L. Zietz, Dr. & Mrs. Lonny E.

$25-$50

Kamyszsek, Mrs. Dawn

MISSION STATEMENT

An organization dedicated to the improvement of oral health through the financial support of education and service programs to address the needs identified by the dental profession and the communities it serves in Kent, Ottawa, Ionia, Mecosta and Montcalm counties.

IMPLANT DENTISTRY

Immediate Molar Implant Placement Submitted by Brad VanHoose, DDS, MS

Dr. Van Hoose is Diplomat of the American Association of Oral & Maxillofacial Surgeons, American Board of Oral & Maxillofacial Surgery, Michigan Society of Oral & Maxillofacial Surgeons

• MAX-TL – which has a TiLobe 6 lobed internal connection • MAX-IH – which has a compatible internal hex connection to Zimmer

Over the past 25 years, dental implant therapy has evolved as the treatment of choice for the replacement of missing teeth. During this time, advancements have been made in implant dentistry that allow for not only a very functional result, but a reduction in treatment time, cost to patients, and a high level of esthetics. Unfortunately, some barriers still exist for patients when eystone Dental is an oral healthcare company dediconsidering dental implant treatment. Conventional dental cated to technology and represents the continuation implants may require grafting followed by implant placement of the business of Lifecore Biomedical, a participant once the graft has matured. Also, grafting is usually required at in the dental implant market since 1990. In 2012, the company the time of molar extraction and immediate implant placement merged with Southern Implants, a producer of unique and due to discrepancies in size between the socket and the implant. innovative dental implant technologies aimed to simplify Immediate Molar Implant Placement The results can be “cantilevers” created, leading to greater clinical challenges for implant surgeons and restorative denBrad VanHoose DDS, MS difficulty in home care and possibly compromised esthetics Diplomat of American Association of Oral & Maxillofacial Surgeons tists. With over 25 years ofthecombined experience, the merged American Board of Oral & Maxillofacial Surgery (tomato on a stick). Placement of an implant in the mesial company became one ofMichigan the largest and most specialized oral Society of Oral & Maxillofacial Surgeons or distal socket of a mandibular molar leads to similar cantihealthcare providers in the U.S. Keystone Dental is an oral healthcare company dedicated to technology and represents the continuation of the Our focus is on MAXa participant Implant product business of Lifecore Biomedical, in theSystem. dental implantThe marketMAX since 1990. In 2012 the company levers. All cantilevers can lead to possible biomechanical merged with Southern Implants, a producer of unique and innovative dental implant technologies aimed to simplify due to excessive stress on the abutment screw. portfolio consists of implant diameters of over 7.0mm, clinical challenges for implant surgeons and restorative dentists. With 25 years of8.0mm, combined experience, instability the merged company became one of the largest and most specialized oral healthcare providers in the U.S. These cantilevers may cause premature screw loosen9.0mm with availability in multiple connections. They are Our focus is on MAX Implant System. The MAX product portfolio consists of implant diameters of 7.0mm, 8.0mm, similarfatigue cantilevers. All cantilevers can lead to possible biomechanical ing, fracture of narrower diameter implants, and/orinstability available in lengths of 7.0mm, 9.0mm, and 11.0mm. 9.0 mm with availability in multiple connections. They are available in lengths of 7.0mm, 9.0mm, and 11.0mm. abutment screw. These cantilevers may cause premature screw loosening, fatigue porcelain fracture.

implants, and/or porcelain fracture.

The MAX Implant is the only implant that is FDA-cleared for immediate placement and immediate load in a molar

extraction socket. The MAX Implant is the only implant that is FDA-cleared The current connections that are availableand are as follows: for immediate placement immediate load in a molar Tri-MAX – which has a compatible Nobel Tri-channel connection extraction socket. Implant placement into the area between the roots of maxillary molars or mandibu MAX-IT – which has a compatible Straumann Octagon Connection Implant placement into contact the area betweenpoor theprimary roots stability of The current connections that are available are as follows: desirable initial bone-to-implant and therefore unles MAX – EX HEX – which has a standard Brånemark external hex connection. The connection is .7mm tall and 2.7mm in diameter. beyond the roots. Longer implants are often not possible because of the location o maxillary molars or mandibular molar often results in less • Tri-MAX – which has a compatible Nobel Tri-channel inferior alveolar nerve. MAX-TL – which has a TiLobe 6 lobed internal connection than desirable initial bone-to-implant contact, and therefore connection MAX-IH – which has a compatible internal hex connection to Zimmer poor primary stability the patients implantyou is extended api-large mola How many times have youunless heard from have replaced • MAX-IT – which has a compatible Straumann Octagon Over the past 25 years, dental implant therapy has evolved as the treatment of choice for the replacement of missing they complained of food impaction? teeth. During this time, advancements have been made in implant dentistry that allow for not only a very functional cally beyond the roots. Longer implants are often not possible connection result but a reduction in treatment time, costs to patients, and a high level of esthetics. because of the location the maxillary sinus specific or the wide-diameter inferior • MAX-EX HEX – which has a standard Brånemark With the development of theofMAX Implant, a socket impl Unfortunately, some barriers still exist for patients when considering dental implant treatment. Conventional dental separate grafting or bone augmentation procedures followed by implant placemen implants may require grafting followed by implant placement once the graft has matured. Also, grafting is usually alveolar nerve. external hex connection. The connection is .7mm tall and required at the time of molar extraction and immediate implant placement due to discrepancies in size between the treatment time, and additional surgical procedures may be alleviated. socket andin the implant. 2.7mm diameter.

The results can be “cantilevers” created leading to greater difficulty in home care and possibly compromised The esthetics (tomato on a stick). Placement of an implant in the mesial or distal socket of a mandibular molar leads to

placement of a MAX Implant into the immediate extraction site shortens tota numberWEST of surgical procedures, oftenSOCIETY eliminates the needISSUE for grafting. MICHIGAN DISTRICTand DENTAL | HOLIDAY 2015 When c term result of immediate implant placement appears comparable to conventional d

IMPLANT DENTISTRY

similar cantilevers. All cantilevers can lead to possible biomechanical instability due to excessive stress on the abutment screw. These cantilevers may cause premature screw loosening, fatigue fracture of narrower diameter implants, and/or porcelain fracture.

Hereis isanother another case: case: Here is another case: How many times have you heard from patients Here Here is another case: that you have replaced large molars with standard implants and they complained of food impaction? With the development of the MAX Implant, a socket specific Implant placement intoimplant, the area between the roots of maxillary molars or graftmandibular molar often results in less than wide-diameter the current obstacles of separate desirable initial bone-to-implant contact and therefore poor primary stability unless the implant is extended apically ing or bone augmentation procedures followed by implant Implant placement intoLonger the area implants between the maxillary molars or mandibular molar of often in less thanor the beyond the roots. areroots oftenofnot possible because of the location theresults maxillary sinus desirable initial bone-to-implant contact and therefore poor primary stability the implant is extended apically placement, treatment cost, total treatment time, unless and addiinferior alveolar nerve. beyond the roots. Longer implants are often not possible because of the location of the maxillary sinus or the tional procedures maypatients be alleviated. inferior alveolar nerve. have Whenlooking looking Maxillary molar dimension based work Woelfel showed: When at at Maxillary molar dimension based onon thethe work of of Woelfel showed: How manysurgical times you heard from you have replaced large molars with Whenstandard looking at implant Maxillaryand molar dimension based on the work of Woelfel showed: they complained of food impaction? When looking at maxillary molar dimension based on the The placement of a MAX Implant into the immediate Mesial– Distal – Distal average was 7.9mm with a range from -10.9 mm. How many times have you heard from patients you have replaced large molars withMesial standard implant andwas average 7.9mm with a range from 6.46.4 -10.9 mm. Mesial – Distal average was 7.9mm with a range from 6.4 -10.9 mm. they complained of food impaction? work of Woelfel, it showed: extraction site of shortens treatment time,wide-diameter decreases the With the development the MAXtotal Implant, a socket specific implant, current obstacles of was Buccal– the – Palatal Dimensions average was 10.7 with a range from – 14mm. Buccal Palatal Dimensions average 10.7 with a range from 7.47.4 – 14mm. Buccal – Palatal Dimensions average was 10.7 with a range from 7.4 – 14mm. separate grafting augmentation followed by implant treatment cost, total average With the development of bone the MAX Implant, a procedures socket specific wide-diameter implant, the current obstacles of and • Mesial – Distal was 7.9mm with a range from 6.4 – number of or surgical procedures, and often eliminates theplacement, need treatment time, and additional surgical procedures may alleviated. separate grafting or bone augmentation procedures followed by be implant placement, treatment cost, and total 10.9mm. fortime, grafting. When certain parameters are met, the long-term treatment and additional surgical procedures may be alleviated. Whenlooking looking Mandibular molar dimension based work Woelfel showed: When at at Mandibular molar dimension based onon thethe work of of Woelfel showed: The placement of a MAX Implant into the immediate extraction site shortens total treatment time,atdecreases themolar When• Buccal looking Mandibular dimension based on the work Woelfel showed: – Palatal dimensions average wasof10.7mm with a result of ofa immediate implant placement appears comparable Thenumber placement MAXprocedures, Implant into the often immediate extraction site shortens total treatment time, decreases the Mesial – Distal average was 9.2mm with a range from 7.7 – 12.4mm. of surgical and eliminates the need for grafting. When certain parameters are met, the long Mesial – Distal average was 9.2mm with a range from 7.7 – 12.4mm. Mesial – Distal average was 9.2mm with a range from 7.7 – 12.4mm. number of surgical procedures, and often eliminates the need for grafting. When certain parameters are met, the long range from 7.4 – 14mm. toresult conventional implant appears placement. term of immediatedelayed implant placement comparable to conventionalBuccal delayed implant placement. – Palatal Dimensions average was with a range from – 11.6mm Palatal Dimensions average was 9.09.0 with a range from 7.37.3 – 11.6mm term result of immediate implant placement appears comparable to conventional delayedBuccal implant– placement. – Palatal Dimensions average was 9.0 with a range from 7.3 – 11.6mm When looking at mandibular molar dimension based on the This immediate implant has been placed with stable bone Buccal work of Woelfel, it showed: levels and excellent soft tissue support. Notice the emergence How you address the situation? How dodo you address the situation? immediate implant has placed been placed withbone stable bone levels and excellent tissue support. Notice the ThisThis immediate implant has been with stable levels and excellent soft tissue soft support. Notice the address How do you the situation? • Mesial – Distal average was 9.2mm with a range from 7.7 – profileprofile supporting thethe interdental papilla reducing cantilevers. emergence supporting interdental papilla reducing cantilevers. emergence profile supporting the interdental papilla reducing cantilevers. Use a 5.0 6.0mm prosthetic table will create that proverbial “Tomato a stick” scenario with Use ofof a 5.0 oror 6.0mm prosthetic table will create that proverbial “Tomato onon a stick” scenario with la 12.4mm. Use of a 5.0 or 6.0mm prosthetic table will create that proverbial “Tomato on a stick” scenari inter-proximal spaces creating areas food impaction. inter-proximal spaces creating areas forfor food impaction. inter-proximal spaces creating areas for food impaction. • Buccal – Palatal dimensions average was 9.0mm with a range from 7.3 – 11.6mm

How do you address the situation?

The Implant was designed to to provides anan optimal fitfit in in thethe multi-rooted molar immediate extraction sitesi TheMAX MAX Implant was designed provides optimal multi-rooted molar immediate extraction TheUse MAXof Implant provides an optimal in thecreate multi-rooted immediate extrac a 5.0was or designed 6.0mmtoprosthetic tablefitwill that molar provertapered design to to fitfit thethe natural shape of of thethe molar socket • • AA tapered design natural shape molar socket bial ontoafitstick” scenario with tapered design the natural shape of the molarlarge socketinter-proximal • A“tomato thread design with the first 3.0mm straight walled section forfor better primary stability • • Optimal Optimal thread design with the first 3.0mm straight walled section better primary stability spaces, creating areaswith forthefood impaction. thread design first 3.0mm straight walled section for better primary stability • Optimal • • SLA Surface providing a macro-micro-textured surface SLA Surface providing a macro-micro-textured surface • SLA Surface providing a macro-micro-textured surface

The MAX Implant was designed to provide an optimal fit in the multi-rooted molar immediate extraction site. Features include: This immediate implant has been placed with stable bone • A tapered design to fit the natural shape of the levels and excellent soft tissue support. Notice the emergence molar socket profile implant supporting interdental papilla This immediate has beenthe placed with stable bone levelsreducing and excellentcantilevers soft tissue support. Notice the emergence profile supporting the interdental papilla reducing cantilevers providing an esthetic result • Optimal in both cases. thread design with the first 3.0mm straight an esthetic result inwith both cases. Thisproviding immediate implant has been placed stable bone levels and excellent soft tissue support. Notice the emergence profile supporting the interdental papilla reducing cantilevers providing an esthetic resultsection in both cases. walled for better primary stability • SLA surface providing a macro-micro-textured surface • Greater tapered body • Engage apical inter-radicular bone • Fits tapering sockets • Avoids lateral sinus penetration • Avoids adjacent roots • Conservation of surrounding bone • Best primary stability Here is another case:

Here is another case: WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

•

Greater tapered body

Greater tapered apical •• PEngage IM LAN T inter-radicular Dbody E N T I Sbone TRY

••

Engage apicalsockets inter-radicular bone Fits tapering

••

Fits tapering Avoids lateralsockets sinus penetration

••

Avoids adjacent lateral sinus penetration Avoids roots

Avoids adjacent •• Conservation of roots surrounding bone • Best Conservation of surrounding bone primary stability • • Best primary stability To sum up the features: To sum up the features: FDA cleared implant for immediate placement in a molar site To upimplant the features: FDAsum cleared for immediate placement in a molar site Reduce time and complexity of procedure • FDA-cleared implant immediate placement Reduce time and complexity of for procedure Avoid bone grafting molar site Avoid bone grafting Shorten treatment time • Reduces time and complexity of procedure Shorten treatment time • Avoids bone grafting Superior primary stability Superior primary stability • Shortens treatment Increased patient acceptance time Increased patient acceptance

in a

• Provides superior primary stability • Increases patient acceptance

the implant 2.0mm below the crest of the ridge on the buccal. Maintain a minimum of 2.0mm between the buccal plate and the implant to reduce the incidence of buccal plate fracture from the wide body implant. MAX MAX implants implants must must be be placed placed deep deep enough enough for for bone bone to to cover cover threads, threads, especially especially on on buccal buccal aspect. aspect. ItIt isis recommended recommended to to place place the the implant implant 2.0mm below below the the crest crest of of the the ridge ridge on on the thewith buccal. buccal. the initial drill It is important to2.0mm start the preparation Maintain Maintain aa minimum minimum of of 2.0mm 2.0mm between between the the buccal buccal plate plate and and the the implant implant so so to to reduce reduce the the incidence incidence of of buccal buccal plate plate placed the center fracture fracture from fromin the the wide wide body body implant. implant.of the extraction site. ItIt isis important important to to start start the the preparation preparation with with the theengaged initial initial drill drill placed placed in in the the center center the the extraction extraction site. site. strut, Ideally the implants some ofofofthe buccal Ideally Ideally the the implants implants engaged engaged some somelingual of of the the buccal buccalwalls. strut, strut, mesial, mesial, distal, distal, and and lingual lingual walls. walls. mesial, distal, and

Let’s look at this case a failing endodontically treated maxillary first molar, and discuss some parameters. Grafting Grafting of of the theprotocol socket socket isis also also at at the the discretion discretion of of the the implanting implanting surgeon surgeon and and not not always always needed. needed. Let’s look at this case a failing endodontically treated maxillary first molar, and discuss some protocol parameters.

There There are are multiple multiple prosthetic prosthetic options options for for each each diameter. diameter. HealingAbutments Abutments in in flares flares of of 5.0mm, 5.0mm, 6.0mm 6.0mm and and 7.0mm 7.0mm •• Healing Titanium Temporary Temporary abutment abutment (Locking (Locking and and Non-locking Non-locking versions) versions) •• Titanium Cosmetic Straight StraightAbutments Abutments •• Cosmetic UCLAGold/Plastic Gold/Plastic Sleeve Sleeve and andAll All Plastic PlasticAbutments Abutments (Locking (Locking and and Non-locking Non-locking versions) versions) •• UCLA EPCAbutment Abutment (( similar similar to to Nobel Nobel Snappy SnappyAbutment) Abutment) •• EPC

Grafting of the socket is also at the discretion of the implanting surgeon, and not always needed.

As As with with all all systems systems itit isis recommended recommended to to tighten tighten the the screw screw to to our our recommended recommended torque torque of of 35Ncm 35Ncm wait wait for for approximately approximately 55 minutes minutes and and go go back back and and tighten tighten again again to to the the recommended recommended torque torque as as the the screw screw will will relax relax after after first first torque. torque.

There are multiple prosthetic options for each diameter. • Healing abutments flares ofBrad 5.0mm, 6.0mm and 7.0mm Let’s look at this case, a failing endodontically-treated maxillary IfIf you you would would like like additional additional information information in please please contact contact Dr. Dr. Brad VanHoose VanHoose at at 616-891-1700 616-891-1700 • Titanium temporary abutment (locking and first molar, and discuss some protocol parameters. Atraumatic References: References: Scientific Scientific collaborations collaborations include include on-going on-going MAX MAX implant implant studies, studies, looking looking at at “Extraction “Extraction and and immediate immediate placement placement non-locking versions) extraction techniques are prescribed. This would leave the of of maxillary maxillary & & mandibular mandibular molars molars utilizing utilizing extra-wide extra-wide osseointegrated osseointegrated implants: implants: aa 11 to to 33 year year prospective prospective clinical clinical trial” trial” at at UCLA UCLA with with Dr. Dr. Peter Peter Moy. Moy. • Cosmetic straight abutments alveolus This usually accomplished bymainly intact. Atraumaticmainly extractionintact. techniques are will prescribed. Thisbe would leave the alveolus This will usually Atraumatic extraction techniques are prescribed. This would leave the alveolus mainly intact. This will usually accomplished by sectioning the roots with a rotary instrument followed by the use of elevators. The individual roots and Collaboration Collaboration with with Columbia Columbia University University and Dr. Dr. Dennis Dennis Tarnow Tarnow evaluating the the MAX MAX Implant Implant systems systems including including • UCLA Gold/Plastic sleeve and allevaluating plastic abutments sectioning thesectioning roots with a rotary instrument, followed accomplished by the roots with a rotary followed byby thepreparation, use ofprivate elevators. The individual roots private practice practice work work with with Dr. Dr.buccal Rick Rick Smith Smith and and Dr. Dr. Stephen Stephen Chu. Chu. were then removed by careful luxation. Buccal plateinstrument must be intact (extraction, placement). No were then removed bythese careful luxation. platewere mustreentry be intact (extraction, preparation, placement). No buccal boneuse = noof implant. In cases graftingBuccal is suggested and after graft site has healed. Preserve the (locking andbuccal non-locking versions) the elevators. The individual roots then removed bone implant. In these graftingsockets. is suggested and reentry after graft has healed. buccal strut =ofno bone in maxillary andcases mandibular The buccal strut provides bonesite engagement forPreserve primary the stability • EPC abutment (similar to Nobel Snappy abutment) by careful luxation. Buccal plate must be intact (extraction, strut ofbucco-palatal bone in maxillary and Note mandibular sockets. The buccal strutwill provides engagement fordiameter primary stability in the direction. interproximal dimensions – this help inbone choosing the proper in the bucco-palatal direction. Note interproximal dimensions – this will help in choosing the proper diameter without impinging on the adjacent periodontal ligament preparation, placement). No buccal bone = no implant. In without impinging on the adjacent periodontal ligament As with all systems it is recommended to tighten the screw to these cases, grafting is suggested and reentry after graft site our recommended torque of 35Ncm, wait for approximately has healed. Preserve the buccal strut of bone in maxillary and five minutes, and go back and tighten again to the recommandibular sockets. The buccal strut provides bone engagemended torque as the screw will relax after first torque. ment for primary stability in the bucco-palatal direction. Note interproximal dimensions – this will help in choosing If you would like additional information, please contact Dr. the proper diameter without impinging on the adjacent periBrad VanHoose at 616-891-1700. odontal ligament.

MAX threads, especially especially on on buccal buccal aspect. aspect. ItIt isis MAX implants implants must must be be placed placed deep deep enough enough for for bone bone to to cover cover threads, recommended ridge on on the the buccal. buccal. recommended to to place place the the implant implant 2.0mm 2.0mm below below the the crest crest of of the the ridge

MAX implants must be placed deep enough for bone to cover threads, especially on buccal aspect. It is recommended to place

Maintain implant so so to to reduce reduce the the incidence incidence of Maintain aa minimum minimum of of 2.0mm 2.0mm between between the the buccal buccal plate plate and and the the implant of buccal buccal plate plate fracture fracture from from the the wide wide body body implant. implant. ItItisisimportant in the the center center of of the the extraction extraction site. site. important to to start start the the preparation preparation with with the the initial initial drill drill placed placed in Ideally the distal, and and lingual lingual walls. walls. Ideally the implants implants engaged engaged some some of of the the buccal buccal strut, strut, mesial, mesial, distal,

Grafting of of the the socket socket isis also also at at the the discretion discretion of of the the implanting implanting surgeon Grafting surgeon and and not not always always needed. needed.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

IMPLANT DENTISTRY

References: Scientific collaborations include on-going MAX implant studies, looking at â€œExtraction and immediate placement of maxillary & mandibular molars utilizing extra-wide osseointegrated implants: a 1 to 3 year prospective clinical trialâ€? at UCLA with Dr. Peter Moy.

Wide-Body implant as an Alternative for Sinus Lift or Bone Grafting Vandeweghe S., Deferrerre R., Tschakaloff A., DeBruyn H.A. International Journal of Oral Maxillofacial Implants 2011, June, Issue 69, Vol. 6, p. e67-74 (Epub 2011 Mar 21).

Collaboration with Columbia University and Dr. Dennis Tarnow evaluating the MAX Implant systems including private practice work with Dr. Rick Smith and Dr. Stephen Chu.

Surgical protocol and clinical outcome of immediate placement in molar extraction sockets using a wide body implant. Vandeweghe S., Hattingh A., Wennerberg A., De Bruyn H., International Journal of Oral Maxillofacial Implants 2009, 24 Suppl., p.186-217.

Immediate Placement or Immediate Restoration/Loading of Single Implants for Molar Tooth Replacement: A Systematic Review and Meta-Analysis Atieh A.A./Payne A.G.T., Duncan W.J., DeSilva R.K., Cullinan M.P. International Journal of Oral Maxillofacial Implants 2010; Issue 1, Vol. 25, p. 401-415.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

Case report: Immediate Molar Placement with Southern Implants MAX Implant AAID Kurtzman G.M., Dompkowski AAID Annual Meeting, 2008, November, Issue 1, Vol.1.

DIGITAL DENTISTRY

Digital Dentistry Is Not The Future. It’s Here Now. Submitted by Jamie Myrick, Digital Impressioning Specialist, and Jamie Quast, Surgical Solutions Consultant

id you know that historically, 500-300 BC, Hippocrates and Aristotle wrote about dentistry, including the eruption pattern of teeth, treating decayed teeth and gum disease, extracting teeth with forceps, and using wires to stabilize loose teeth and fractured jaws? These techniques are still being used today. So what has retarded the adoption of more efficient, patient accepted procedures that will elevate our profession as a whole? Digital dentistry is not new; it has been in our industry for decades. Digital dentistry may be defined in a broad scope as any dental technology or device that incorporates digital or computer-controlled components in contrast to that of mechanical or electrical alone Examples include: caries diagnosis, digital radiography, photography, and practice management. Each area of digital dentistry has historically been adopted in a bell curve; this bell curve is known as the Technology Adoption Lifecyle. The technology adoption lifecycle is a sociological model developed by Joe M. Bohlen, George M. Beal, and Everett M. Rogers at Iowa State University. This model consists of five classified adopters: Innovators, Early Adopters, Early Majority, Late Majority, and Laggards. Consistently, the adoption of technology in dentistry has been incredibly slow. A real life example, according to the Harvard Business Review: It took decades for the telephone to reach 50% of households, beginning before 1900. For cell phones, it took five years or less to accomplish the same penetration in 1990. Wasn’t that still a briefcase phone? Why would we adapt more quickly to changing ways to communication and not to technology that would better serve our patients? If you look at our future patients, technology is adopted faster by young, educated, affluent members of society and is being adopted faster than ever before. For example, chairside intraoral imaging and fabrication of indirect restorations by the clinician has been available for more than 25 years. “There are less than 10% of GPs and Prosthodontists in the U.S. that use CAD CAM.” In the May, 2011 issue of DentalTown, “Is It Time for In-Office CAD/ CAM Milling of Restorations to Go Mainstream?” Gordon Christensen summarizes that office milling systems for dental restorations are highly useful, functional, and financially feasible for many practices. So why, as of 2015, has the market

penetration not risen substantially? Currently, we see an increase of 5% to 8% per year with total market penetration of only 18%. What is here today and here to stay now for the dental practice? Of the numerous technologies, digital impressioning is at the forefront. The recent merger of Sirona Dental Systems and DENTSPLY International Inc. is proof. The largest analog impression company is partnering with a digital company. Why digital impressions for the general practice? Digital impressions reduce remakes by as much as 30%, which means more chair time to do more dentistry. Studies from the University of Maryland show as much as 23 minutes of time savings for the doctor and staff compared to conventional polyvinyl, and digital impressions show a significant reduction in the chair time required for seating adjustments. So 23 minutes per impression times two impressions per day, times 240 work days per year – that’s 184 hours saved. What would you do with an extra 184 hours per year? With digital impressioning, this could be your reality. Let us take you through the ease of the digital workflow The systems use a wand slightly larger than an electric toothbrush in the patient’s mouth to capture continuous 3D image, creating precise measurements with which a lab can design the best-fitting restoration. The systems use a variety of highspeed image processing algorithms and real-time modeling software to create the digital impression. Once the scans are complete, the dentist has the ability to review the scans. This allows the dentist to scrutinize and address his or her work in ways that were never possible with a traditional impression. Once the impression meets the dentist’s approval, he or she fills out an electronic prescription and emails it to the lab. The practice is able to receive instantaneous feedback from the lab to ensure that all essential data is captured while the patient is still in the chair! Once the lab receives your “stl” (soupedup jpeg file) and prescription, the file is sent to the lab and a crown is milled in the material of your choice and sent back to your office. No polyvinyl, no models, no bite registration, no paper RX, and no lab pickup or shipping. Take it to the next WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

DIGITAL DENTISTRY

level … in-office mills are here and will generate same-day dentistry for you and your patients. How has digital dentistry changed the implant world? Imagine this digital work flow for a simple single tooth case: Refer patient to specialist for implant placement, surgeon places implant, scans the implant placement at time of surgery, sends file to referral doctor, patient returns to placing surgeon for integration check, referral notified ready for restoration, file goes from general dentist to lab of choice, abutment and crown are manufactured together and delivered at next appointment. This takes the implant appointment timeframe from four appointments down to two, placement and delivery is all you need. Why is digital important you may ask? Why do you have an iPhone? Why do you use Netflix? Have you ever laughed at a video on YouTube or watched something to learn how to do it? Buy anything at Amazon? These services are what your patients use every day. They want simplicity and instant gratification, and digital impressioning will give them that in the following ways: 1. High tech equipment portrays better dentistry and better care; 2. Faster appointments and turnaround times; 3. Increased patient comfort and less anxious experience; 4. Patients tend to appreciate the new technology and the state-of-the-art dental care. They become more engaged and better informed about the treatment process when they view it chairside. This in turn leads to a more positive case acceptance.

5. It provides shorter patient appointment times; 6. It creates instantaneous connectivity with labs; 7. It improves case speed via lab turnaround time. In conclusion, we discussed the history, technology adoption, the workflow, and the benefits to both doctor and patient. So, let us ask you: Does this technology improve your efficiency for both cost and time? Does the technology offer increased accuracy and better patient acceptance? If yes, why not now? Digital dentistry is not the future, it is the now! When properly implemented, the return on investment can be excellent. Increased joy in practicing dentistry can be experienced and better care for your patients can be delivered. Being a “late majority” or a “lagger” will not only hold your dentistry back, it will also hold your practice back. Decide which area will best augment your practice, make informed decisions regarding your choice of product and technology, obtain education and training, and most importantly, have fun!

As discussed previously, adoption of technology is historically minimal in the dental industry. This technology is beneficial for practices now because: 1. It eliminates or reduces the chance of errors in traditional impressioning that are caused by operator error, material issues, or other unfortunate situations; 2. It provides tighter tolerances; 3. Fewer remakes are necessary; 4. It reduces provider chair time; WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

WMDF NEWS

West Michigan Dental Foundation Awards Community Grants Totaling $16,775 Submitted by Sarah Mahar, DDS, Community Grant Committee Chair Health Intervention Services (HIS) – $3,500 HIS provides care to uninsured and low income individuals through the use of volunteer providers and a reduced fee schedule. Many “safety-net” clinics within Kent County refer their clients to HIS for needed dental services. HIS requested grant money to help serve 83 prosthetic patients and purchase/ repair equipment.

he West Michigan Dental Foundation is dedicated to the improvement of oral health through the financial support of educational and service programs to address needs identified by the dental profession and the communities which it serves. The Foundation supports projects that impact oral health within its five-county service area (Kent, Ottawa, Ionia, Montcalm and Mecosta). Grants are generally limited to educational projects, treatment-based projects, supplies, and equipment. The Foundation does not generally support salaries, operations, or research-based projects. The WMDF Grant Review Committee met on Wednesday, August 26, 2015. Ten grant applications were reviewed by the committee and the following grant recommendations were submitted to the Board of the West Michigan Dental Foundation for final approval at its October board meeting. Kid’s Food Basket – $1,250 Kid’s Food Basket provides take-home sack dinners for children that receive subsidized school lunches. Each December and April, they also provide a holiday “Break Bag” that contains additional food items as well as a toothbrush and small tube of toothpaste to promote good dental hygiene. In 2014, they distributed over 11,400 break bags. Funds will be used to purchase toothpaste. West Michigan Youth Hockey Foundation – $375 This grant will partially cover the cost of providing mouth guards to 350 youth hockey players. The WMDF has supported this program since 2006. 12

Ottawa County Health Department – $3,500 The “Miles of Smiles” dental van program is used by the Ottawa County Health Department to provide preventative and restorative dental services to low income, at-risk, uninsured eligible individuals in Ottawa County. They target Head Starts, schools, and migrant programs by bringing the dental services to the child and eliminating transportation barriers. In 2014, 26 appointments were facilitated before all grant funds were depleted. Tooth Time – $1,400 This grant is to help the WMDDS fund the Tooth Time program at the Grand Rapids Children’s Museum. This program is expected to draw 1,800 area children and their parents and teachers in February of 2016. Holland Free Health Clinic – $2,100 The Holland Free Health Clinic aims to improve access to care for the underserved and Medicaid eligible adult population in Ottawa and Allegan Counties by utilizing dentists and hygienists volunteering in their clinic and those in their referral-based provider network. HFHC operates their hygiene clinic under the PA 161 Act, and recently added oral surgery and prosthetics to their services. Last year, over $246,000 of care was provided. They are projecting to serve 860 patients in 2016. This grant will be used to purchase supplies and equipment. Baxter Community Center GAP Project – $2,000 The Dental Health “GAP” (Getting Accustomed Preventative) Project, partners with Baxter’s Jubilee Jobs program to provide dental care for unemployed job-seekers. The grant will subsidize reduced fees for needed dental care to restore oral WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

WMDF NEWS

health for these job seekers. The goal is to fund care for an additional 15- 20 individuals in 2016. Health Net of West Michigan/ Kent County Oral Health Coalition – $1,400 The Kent County Oral Health Coalition is committed to raising the level of awareness and education around positive oral health behaviors to parents and caregivers of young children. They have requested a grant to be used towards the purchase of “Rethink Your Drink” table displays to be used at health fairs and conference venues. They will also be used in conjunction with the FitKids360 program that encourages a healthy lifestyles amongst school-aged children.

Mel Trotter Ministries – $1,500 Mel Trotter Ministries has become a growing clinic that serves the dental needs of the homeless population in Kent County. They are hoping to serve over 1,500 low-income and indigent adults and children through a network of volunteer staff. They requested funds to help purchase two dental lights. Love INC Tri-Cities – $750 Love INC provides free, critical dental services to the uninsured and under-served adults of the Tri-Cities area. They are hoping to serve over 100 individuals this year and are currently pursuing Medicaid-accepting and PA 161 statuses. They are requesting funds to help purchase laptops.

IT’S WHAT WE DO. IT’S WHAT WE KNOW. Get a quick rate quote at www.profsolutions.com/dentalquote Call 1-800-718-1007, ext. 9191 Scan or visit www.profsolutions.com to learn more about PSIC.

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Malpractice insurance is underwritten by Professional Solutions Insurance Company. 14001 University Avenue | Clive, Iowa 50325-8258 ©2015 PSIC NFL 9663 * PSIC is rated “A” (Excellent) by industry analyst A.M. Best for financial strength and operating performance . A.M. Best ratings range from A++ to S. Malpractice insurance is underwritten by Professional Solutions Insurance Company.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

FINANCIAL NEWS

Teaching Kids About Money: Eight Lessons From a CPA Dad

Submitted by Richard L. Chrisman, CPA MST, Hungerford Nichols CPAs + Advisors

he responsibility of teaching kids how to manage their money falls on the parents. Many parents feel uncomfortable and unprepared to talk to their kids about personal finances. They are unsure of their own financial ability and they assume/hope the schools are doing it for them. But the truth is, many schools provide very little education in personal finance. And even if they did, the heavy lifting should come from home. How a person manages their money is a value question. This should be taught by the parents. It’s important that we establish a dialogue with our children at an early age and then continue it as they grow. I am a CPA. So, I have some knowledge on managing money. I have six children between the ages of 20 and 29. Looking back, I wish I had taught them more about personal finances when they were younger. They all seem to be doing fine in spite of it, however. But as they leave the nest, I want them to have a good foundation. I also want to be there for them as a sounding board as questions and issues come up. Over the years, my own spending habits and personal financial skills have evolved. I have had successes and made mistakes, and I am still learning. There are lessons that I have learned that I would like to pass on. So I now try to be more deliberate with my kids and share with them what worked and didn’t work for me. Of course, it’s necessary to choose the right opportunities to teach. I prefer a coaching role and not a lecture format. Some of the lessons that I am trying to pass on to my kids include the following: 1. Track income and expenses monthly. I think one of the biggest challenges for young people is making financial 14

decisions without good information. They do not always have a good handle on how much they have to spend and where they are spending it. A good place to get this information is by analyzing their current monthly income and expenses. It is not hard to track this information if all their financial activity is going through a checking account. Payroll is often direct deposited and the use of ATM cards to pay for expenses leaves a great paper trail. The information is usually available, it just needs to be put in a format for analysis. My recommendation is to take each monthly bank statement and summarize the activity on a spreadsheet. Where did the deposits come from? Where did the money go? Summarize by category – i.e. how much was spent in restaurants, utilities, etc. After a few months, patterns will become obvious. This is a good exercise to continue over a lifetime – it’s a moving target. 2. Prepare a budget. After completing step 1 and having some history to analyze, prepare a monthly budget going forward. Based on current activity and expected future changes in income and expenses, what is predicted to happen in the next year? The goals are to make sure money is being spent as intended and there will be enough cash to pay bills on a timely basis. 3. Save for goals. People rarely reach goals they do not set. It’s important for young people to set financial goals for themselves. Whether it’s making large purchases, paying off debt or building up savings and retirement accounts, it’s beneficial to know where you want to get to. And that it will take time to get there. With a goal in mind, it’s easier to make decisions along the way that keep them on track. This is a marathon, not a sprint. Slow and steady wins the race. Without long term goals, it’s easy to get distracted with impulse buying to meet short term wants. 4. Cut expenses or earn more. Does the budget show that current needs will be met and progress is being made on long term goals? If not, what adjustments can be made ahead of time to either increase income or reduce expenses? These do not have to be individually significant changes, small changes add up. For example, if an additional $1,000 a month is necessary to make the budget work, look for five $200 changes that can be made that would either increase income or reduce expenses. WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

FINANCIAL NEWS

5. The dangers of debt. If managed properly, credit cards can be beneficial and help smooth out cash needs. But a trap that is easy to fall into is using credit cards to meet any shortfall in monthly spending. If this pattern continues over a long period of time it can create a lot of stress and become very difficult to remedy. 6. Build net worth. The purpose of personal financial planning is to accomplish two goals. Short term, it is necessary to have adequate cash to pay bills in a timely manner. Long term, the goal should be to build net worth. Many young people today have little or no assets and significant college loan debt, so they are starting out with a negative net worth. It will take time to get that number positive and, eventually, grow it significantly. But as we know, the years go by fast. Making consistent deposits over a long period of time will pay off. They should be tracking their net worth and make sure they are moving in the right direction. 7. It’s not a competition. There is comfort in having a good understanding of your personal finances. It is uncertainty and lack of knowledge that creates stress. Without good information on where they are at and where they are

going, making good decisions becomes difficult. It’s easy for young people to compare themselves to their peers and make spending decisions based on what others are doing. This is not always in their best interest. 8. Invest in yourself. It’s always been my opinion that investing money into improving yourself is always a good idea. The smarter you are, the more money you will make in your lifetime. We want our children to have happy and healthy lives. Living within their means and saving for the future is a factor in our children living the kind of lives we know will make them happy and healthy. We have a responsibility to share with them what we have learned. Richard L. Chrisman, CPA, MST is the Managing Shareholder of Hungerford Nichols CPAs + Advisors, a Tax, Auditing and Business Consulting firm with offices in Grand Rapids and Greenville, Michigan. The firm is celebrating 74 years of helping local businesses, including many area practices.

WMDDS CPAs good ideas7.5X3.25.pdf 1 3/5/2015 2:27:22 PM

CPAs BRINGING NEW C

“GOOD IDEAS!”

TO YOUR PRACTICE.

CMY

RICK CHRISMAN, CPA MANAGING SHAREHOLDER rchrisman@hungerfordnichols.com (616) 949-3200

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

FINANCIAL NEWS

Tangible Property Repair Regulations Update IRS Announces Increased De Minimis Safe Harbor Amount Brian LaFrenier, CPA, Audit Partner, Beene Garter, LLP

n the Spring Issue of The Bulletin, we discussed the final tangible property repair regulations, which were released by the IRS in early 2015. These regulations explain when you can take current deductions rather than capitalizing and depreciating an item, and they apply to anyone who pays or incurs amounts to acquire, produce, or improve tangible real or personal property (which are virtually all businesses, including dental practices). These regulations made significant changes to tax law and are lengthy and complex, but they offer unique tax planning opportunities, one of which is the De Minimis Safe Harbor Election.

This election allows small businesses to immediately deduct qualifying expenditures (up to a certain dollar amount), rather than having to spread the deduction out over multiple years. For businesses with an audited financial statement, the threshold is $5,000; without an audited financial statement the threshold was $500. Since most dental practices donâ€™t have audited financial statements, they only qualified for the $500 threshold, and this provided little benefit. In November, 2015, the IRS announced that the $500 threshold would be raised to $2,500 effective for tax years beginning January 1, 2016. Many dental practices are burdened by tracking the cost of expenditures for small ticket items like computers, smart phones, tablets and other pieces of office equipment â€“ this increase will simplify record-keeping and tax filing. Although these changes provide an opportunity to maximize deductions immediately, you will need to update your capitalization policies to reflect the $2,500 threshold effective the first day of your tax year beginning in 2016. If you have questions, make sure to contact your accounting professional. For more on the Tangible Property Repair Regulations, read the Spring Issue of The Bulletin or visit: http://www.irs. gov/Businesses/Small-Businesses-&-Self-Employed/TangibleProperty-Final-Regulations.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

FINANCIAL NEWS

Small Business: Expecting the Unexpected Unforeseen events can derail even the most successful business. These preventive steps brought to you courtesy of Merrill Lynch Wealth Management can help keep you going.

n 2012, after Superstorm Sandy devastated much of the northeastern U.S., thousands of small businesses were left without power, customers or revenue. Many never reopened. But it may not take a historic natural disaster to upend your company’s prospects. Perhaps your most reliable customers took their business elsewhere. Or maybe there was a long-term disruption in the supply chain. The unexpected can come at any time, and from anywhere. According to the 2013 Bank of America Small Business Owner Report, most small businesses could survive only a few months following an adverse event before having to resort to outside financial help. Still, entrepreneurship and risk go hand in hand. “It is inherent in the very nature of starting a business,” says Steve Strauss, small business columnist for USA Today. How can you plan for the unexpected? Strauss recommends a series of steps to help protect your business from unforeseen challenges, while also preparing it to thrive when times are good.

Consider incorporating. Many companies start out as sole proprietorships. But after the start-up phase, consider incorporating. Besides giving your business added credibility, becoming a corporation also protects personal assets, such as your home and your investments, should your company face a lawsuit or other difficulties. If something goes wrong and you’re incorporated, it’s the business that is on the hook, not you personally. If you are a sole proprietor, they may come after your assets. While you should always consult your attorney, tax advisor and other professionals, there are a number of online services that make it relatively inexpensive and easy to handle incorporation yourself. Get properly insured. Business owners may mistakenly assume that their personal insurance will cover them against property damage or other unexpected business setbacks. But it is crucial to make sure your business has the right kind of coverage. In addition to business property insurance, you may want to consider business interruption insurance, which can supplement your revenue should you have to suspend operations unexpectedly. Also, think about personal disability insurance in case you become incapacitated, and, for architects, engineers and other professionals, errors and omissions 18

Edward Bujdos, CRPC, from the Eccker, Bujdos & De Jonge Group of Merrill Lynch, Grand Rapids office at 250 Monroe Ave. NW, Suite 600, Grand Rapids, MI 49503

insurance (similar to malpractice insurance for physicians). An insurance broker and your financial advisor can help you make sure you have the right coverage. Protect your cash flow. While seasonality may be obvious for ice cream shops and tax preparers, many owners fail to give enough thought to the cyclical nature of their businesses. They may peg expectations to their busiest times and be unprepared when things slow down. Consider establishing a rainy day fund, so that you can avoid spending your profits during weaker periods. Calculate your expected income for the year ahead, divide by 12, and pay yourself that much each month. It may feel like you are underpaying yourself in the busy times and overpaying yourself in the slow times, but you will wind up with balanced income to see you through the whole year. You might also consider obtaining a line of credit. You do not have to use it unless you need it, but it can get you past a cash crunch. And because a line of credit is generally secured by your business assets, interest rates are likely to be lower than you would pay if you used a credit card. Create multiple profit centers. You would not invest in just one stock, no matter how promising. So don’t let your company’s success hinge on a single product. Look for ways to diversify your products or services. Beyond just expanding product lines of heating and cooling equipment, for example, a contractor might add natural-gas-fueled home generators. A retailer of children’s clothing could add toys, or a homebuilder could establish a handyman service for small jobs. Each of these can become a separate profit center. When one is down, the other may be up. Multiple profit centers are what keep you around for the long haul. WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

FINANCIAL NEWS

Anticipate Mother Nature. Proper insurance (see above) is vital to protecting your business. But some advance planning could also help you power through an emergency with your operations intact. Depending on the kind of business you have, make sure you have adequate backup power. For a retail store, that may mean a generator that protects your inventory or lets you stay open. For a service company, consider investing in an “uninterruptible power supply”—a backup battery system that can give you and your staff precious minutes to save data when the grid goes out. In addition, make sure your data is backed up on a remote hard drive through cloud computing. Surprisingly many businesses overlook this simple step, but the stakes are very high. Tap your team of experts. Running a business on your own can be exhilarating—and lonely. Use your team of experts— financial advisor, tax specialist and attorney—to point out concerns you may have missed. They will know things you do not. Chances are, whatever you are going through, they have seen other businesses face the same challenges. For more information, contact Merrill Lynch Financial Advisor Edward S. Bujdos of the Grand Rapids, MI office at 877.774.4201 or Edward_bujdos@ml.com.

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Neither Merrill Lynch nor any of its affiliates or financial advisors provide legal, tax or accounting advice. You should consult your legal and/or tax advisors before making any financial decisions. Merrill Lynch makes available products and services offered by Merrill Lynch, Pierce, Fenner & Smith Incorporated (MLPF&S) and other subsidiaries of Bank of America Corporation. Merrill Lynch Life Agency Inc. (MLLA) is a licensed insurance agency. Both are wholly owned subsidiaries of Bank of America Corporation. Investment products offered through MLPF&S and insurance products offered through MLLA: Are Not FDIC Insured Are Not Bank Guaranteed May Lose Value Are Not Deposits Are Not Insured by Any Federal Government Agency Are Not a Condition to Any Banking Service or Activity

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WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

Some of your most important connections can be found close to home Proud to serve the West Michigan Dental Community for more than 30 years.

Merrill Lynch financial advisors are committed to the individuals and businesses in West Michigan. We can help you build upon your success, prepare for the future and create a strategy that’s uniquely yours.

Eccker Bujdos Group Scott S. Eccker Senior Vice President – Wealth Management Senior Financial Advisor PIA Program Portfolio Manager

Merrill Lynch 250 Monroe Avenue NW Suite 600 Grand Rapids, MI 49503 616.774.4201 fa.ml.com/ebdgroup

Edward S. Bujdos, CRPC® Vice President Senior Financial Advisor PIA Program Portfolio Advisor

Life’s better when we’re connected® Merrill Lynch Wealth Management makes available products and services offered by Merrill Lynch, Pierce, Fenner & Smith Incorporated, a registered broker-dealer and Member SIPC, and other subsidiaries of Bank of America Corporation. Investment products: Are Not FDIC Insured Are Not Bank Guaranteed May Lose Value The Bull Symbol, Life’s better when we’re connected and Merrill Lynch are trademarks of Bank of America Corporation. Chartered Retirement Planning Counselor SM and CRPC® are registered service marks of the College for Financial Planning. © 2015 Bank of America Corporation. All rights reserved.

ARCDYGXV | AD-08-15-0212.A | 470950PM-0815 | 08/2015

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

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

7th Annua

Presented by

MARCH 11, 2016 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 Joe Yancho at 616.774.4585 ext 3023 or jyancho@griffinshockey.com /grgriffins

/griffinshockey

FINANCIAL NEWS

Big Tax Issues Facing High Incomes By Bernard Bowhuis, CLU, ChFc, CFP®, CEO, Benchmark Financial Design Group, Inc. • Itemized deductions. Up to 80% of deductions for charitable contributions, home mortgage interest, real estate taxes and state income taxes are lost when AGI exceeds a threshold amount. For 2015, the phaseout begins at the same level as for personal and dependency exemptions. To the extent that high-net-worth individuals can receive income that is not currently taxed (e.g., tax-exempt interest on municipal bonds, deferred compensation), they can minimize or avoid the phaseouts.

eing a dental professional can generate high income. High income can afford those who earn it great benefits. Higher income can gain you access to items and adventures that many people don’t often consider. However, high income can also come with responsibilities that the average wage earner does not face. Foremost in this area are taxes and tax planning. When people think about high-income or high net-worth individuals they envision people with a team of tax experts to suggest tax-saving strategies and guide them every step of the way. There’s a perception that such people can even dodge taxes entirely. The reality is that wealthy people face tax rules that restrict their ability to take deductions to which less wealthy people may be entitled. What’s more, they have some tax issues unique to their financial status. Here are some of these issues. Note that there is no single definition of high net worth. For income-tax purposes it hinges on the size of income; for estate taxes it depends on the amount of assets. Phaseout of Certain Tax Breaks Once income exceeds a certain amount, some tax breaks can be lost: • Personal and dependency exemptions. Some or all of these deductions are lost when adjusted gross income (AGI) exceeds a threshold amount. For 2015, the phaseout begins with AGI of $258,250 ($309,900 for married couples filing jointly). There is a complete phaseout with AGI at $380,750 ($432,400 for married couples filing jointly).

Additional Tax Burdens Being a high-net-worth individual may mean paying two additional taxes: • 0.9% on earned income. This additional Medicare tax applies to wages and other taxable compensation as well as self-employment income when modified adjusted gross income (MAGI) exceeds $200,000 ($250,000 for married persons filing jointly). These thresholds are not adjusted annually for inflation. • 3.8% on net investment income. This second additional Medicare tax applies to investment income reduced by investment expenses. More specifically, the tax applies to the lesser of net investment income, or the amount by which MAGI exceeds the same threshold amount used for the additional tax on earned income (see above). This tax creates an effective tax rate for those in the top income tax bracket of nearly 24% (20% basic capital gains rate plus 3.8% net investment income tax). Foreign Assets It’s not uncommon for high-net-worth individuals to have offshore bank accounts and other foreign holdings. There’s nothing illegal about this, but it triggers special reporting requirements and can increase audit risk for these individuals. U.S. citizens and residents must report income from foreign sources (if they paid taxes on this income abroad they may qualify for a foreign tax credit or deduction on their U.S. tax return). In addition, they must do the following reporting: • File Form 3938 with Form 1040. This is required when the value in the account(s) exceeds a certain amount on the last day of the year (the amount varies for single or married persons and for those living in the U.S. or abroad). WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

FINANCIAL NEWS

• FinCEN Report 114. This is an annual return filed electronically with the Treasury by June 30. It is separate and apart from any income-tax filings or taxes and is required if the aggregate value of all foreign financial accounts exceeds $10,000 at any time during the calendar year. Philanthropy Most high-net-worth individuals give away wealth each year to benefit various causes, despite the reduction in the deduction for their donations (explained earlier). The way in which these donations are made raises tax issues to contend with. • Donating property requires a qualified appraisal. The failure to obtain one can prevent an otherwise legitimate deduction. For example, an owner of the Jackson-Hewitt tax service was denied a deduction for donation of his privately held stock because he didn’t get the requisite appraisal. • Setting up foundations entails reporting requirements. Those with the funds to make sizable donations and pay related legal and administrative costs to set up foundations can target their philanthropy. How the funds are used as well as reporting and other disclosure requirements can

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

trip up anyone despite the best of intentions. (Take note of recent problems with the Clinton Foundation and its refiling of prior returns.) • Granting conservation easements has specific hurdles. Donors can effectively keep using their property while garnering a current tax deduction if they grant a specific type of easement to benefit the public. Numerous cases over the years show how easy it is for people with high-paid tax advisors to make mistakes. For example, easements can’t be granted if there is any mortgage on the property unless the lender agrees to subordinate it (put its right to collect by means of foreclosure after the right of the charity to keep the property). The donor can’t retain the right to substitute property or recoup it if the IRS disallows the deduction. Estate Taxes Accumulating wealth is one thing; passing it on to the next generation is another. Federal tax law allows each person to pass on tax-free only so much before a 40% federal estate tax applies. (There may also be state death taxes, which can hit

FINANCIAL NEWS

estates at lower levels than the federal estate tax.) While most people need not be concerned with federal estate tax because of a generous exemption amount ($5.43 million in 2015) as well as full deductions for amounts passed to spouses or charities, some high-net-worth individuals still need to plan for this tax. About 10,000 estates each year have to file federal estate tax returns, and planning is needed to protect business interests, works of art and other property so that it wonâ€™t have to be liquidated to pay the estate tax.

The Bottom Line Wealth brings benefits, but from a tax perspective it creates special challenges. Needless to say, high-net-worth individuals should work with tax professionals to take advantage of all the breaks to which they are entitled and to avoid tax problems. The time to find ways to help with your tax issues is not after December 31. If you have not done so, now is the time to talk with a financial planner or tax professional on tax planning for 2015.

Audits While audit rates are low, wealthier individuals, especially those who are self-employed, continue to have higher rates than other individuals. For example, in 2014 the IRS audited 7.5% of households with income over $1 million compared with an overall individual audit rate of 0.86%. Such individuals canâ€™t change the audit rates; they can only follow tax rules and make sure they have the entire backup needed for the positions claimed on their returns in case they are examined.

Investment Advisor Representative of and Securities offered through Founders Financial Securities, LLC. Member FINRA, SPIC, and Registered Investment Advisor. Bernard Bowhuis, CFP Benchmark Financial Design Group, Inc. 2358 S. Garden Ct., Jenison, MI 49428 616.667.8834 bbowhuis@mibenchmark.com

MARK YOUR CALENDAR West Michigan Dental Foundation Annual Golf Outing

Monday May 16, 2016 NEW LOCATION: Railside Golf Club To register or for more information, contact Elaine Fleming at 616.234.5605 | efwmdds@aol.com Mission Statement: An organization dedicated to the improvement of oral health through the financial support of education and service programs to address the needs identified by the dental profession and the communities it serves in Kent, Ottawa, Ionia, Mecosta and Montcalm counties.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

Michigan Dental Assistants Association Bavarian Inn Lodge, Frankenmuth Saturday, March 19, 2016

Hiring, Firing and Everything in Between: A Human Resources Primer for Dentists and Dental Business Assistants Mary Govoni, CDA, RDA, RDH, MBA 9:00 AM-12:00 PM (3) CEU’s with AM coffee & lunch from 12-1 Course Overview:

In most dental practices, the dentist, office manager or the business assistant (aka “the front desk person”) also doubles as the human resources manager for the practice. Unfortunately, these team members don’t always have training or the most up-to-date information regarding employment law, hiring practices, managing employee records, and how to dismiss an employee without inviting a wrongful discharge lawsuit. This program will address all of those issues and more, and provide resources for dental teams to develop policies and procedures manuals for the practice to help make human resources issues more manageable.

Inclusive Care Practices: A Workshop on Lesbian, Gay, Bisexual, Transgender (LGBT) and similarly identified Patients Ariana Bostian-Kentes & Tynishia Walker, U of M Ann Arbor, Spectrum Center 1:00 PM-4:00 PM (3) CEU’s with lunch from 12-1 Course Overview: This workshop on LGBT-inclusive care practices uses a social justice framework to guide participants through a curriculum that bridges knowledge of healthcare disparities for LGBT populations, common terminology describing gender and sexuality, standards of care for transgender people, and recognizing workplace bias with best practices for meeting the needs of LGBT patients in a healthcare setting. We will discuss personal awareness, knowledge, skills, and taking action as it relates to the topics we’ve covered in the training and how participants may apply what they’ve learned in their practice.  Build knowledge of one’s identities and how they affect interpersonal interactions  Recognize health care disparities for LGBT populations  Gain understanding of terminology related to gender and sexuality  Develop skills and confidence to intervene in bias situations  Identify multiple strategies for creating an LGBT-inclusive atmosphere in your practice

REGISTRATION FORM

Registration Deadline: March 12, 2016. No Refunds after: March 12, 2016 Full Day: $75 American Dental Assistants Association (ADAA) member; $125 nonmember & ADAA E-Members Half Day: $50 American Dental Assistants Association (ADAA) member; $75 nonmember & ADAA E-Members Dental Assisting Students, Dental Hygiene Students, and Dental Students: $35 full day (must specify school and be currently enrolled) Name of Registrant______________________________________________________EMAIL or FAX_________________________________ Address____________________________________City/State/Zip_______________________________Phone_________________________ ADAA Membership Number (required to receive member pricing) ________________Amount enclosed_____________________________ Please Circle Choice:

Full Day

AM Only

PM Only

MDAA is an approved sponsor of continuing education through the Michigan Board of Dentistry.

Make checks or money orders payable to MDAA. Mail To: MDAA C/O Laurel Fowler, 23001 Hoffman, St. Clair Shores, MI 48082 Questions? Please contact Laurel Fowler at (586) 415-7110 or via e-mail at laurelkf@hotmail.com Hotel Information: Bavarian Inn Lodge, One Covered Bridge Lane, Frankenmuth 48734 Phone: (989) 652-7200 Don’t forget to ask about the special MDAA room rate of $110 standard room on Friday and $140 for a standard room on Saturday. Room block will be held until February 19, 2016 using group number 1216P2. For reservations please call (888)775-6343.

TECHNICALLY SPEAKING

Best of Tech 2015

Stuff that I would put on my gift list this holiday season Submitted by Greg Feutz, President, DDS Integration

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

t’s that time of the year again! Cool tech stuff from the year to marvel at, scoff at, or maybe even add to someone’s Christmas list. Some of this stuff isn’t even for sale yet, but I hope it will be someday. Note: This will also be on our blog (ddsintegration.com/ blog) where there will be more video and info! Amazon Echo – I mentioned this last year. It’s worth re-visiting. It’s at the top of this list on purpose. This one comes back onto the list because, well, I bought one and really like it. After that, I bought a second one. And then, I bought one for all my employees for Christmas (shhhh don’t tell them). So here’s the thing: Android phones do “Ok google” and iPhones do Siri, but the Echo does it all better. This thing is designed with one goal, and that is to be the best hands-free digital assistant possible. It has seven microphones in it. Having used both “Ok google” and “Alexa” (one of the Echo’s command words) there is a huge difference. The difference is, I use “Alexa” without even thinking about it, and “Ok google” I mostly don’t even use because I end up frustrated. The Echo hears me almost every time and does what I ask almost every time too. With my phone, I’ve got to be close to it and more often than not, I still have to click on something to play a song, see a web result, etc.… with Echo there is no option for touching/looking at it so everything is hands free. This was something I debated for a long time, ever since it came out because I don’t like having technology in the house just to have it, and now that we have two (kitchen and bedroom) I couldn’t be happier with it. We use it all the time in both locations (more in the kitchen, bedroom is primarily for occasional music and weather reports in the morning). Over

Thanksgiving it was awesome because our guests (tech savvy or not) could call up their favorite music, ask for a cups to ounces conversion, or check the weather while we were all socializing in the kitchen. It truly is a very easy and very useful tool. I like that it doesn’t require looking at a screen, which always takes away from being present, and also that it works so much more reliably than the phone equivalents. I put together my favorite uses for it, which gives you some more real world examples of how it’s useful. In the interest of keeping this article’s length in check, that section is on my blog at ddsintegration.com/blog. Playbulb – Light bulb burnt out? Need a Bluetooth speaker? This is seriously pretty darn cool. Bluetooth speakers are great in general, but integrate it into an LED light bulb (that should last 20+years) so you don’t need a physical “boombox” type thing sitting on your counter and you’ve got a really cool product. Put them in lamps, ceiling lights, pretty much any fixture other than a fully enclosed light fitting. “Where is that awesome music coming from?” Robot Vacuums – Compared to vacuuming yourself? Better. Personally, chores are not the thing in my life that bring me the greatest pleasure. Close, but not quite. They rank just below headaches, long lines, and shots. So, robot vacuums will not solve all my problems – but hopefully at least one of them. I’m hopeful enough after: 1) Researching them; 2) Doubting they could really do the job; 3) Researching them again later, and; 4) Determining that they seem to be the real deal and quite capable of cleaning my floors, that I finally bought one. I don’t have it yet, but the fact that I bought it (I’m a research beyond research fanatic) should tell you that they are probably worth trying, depending on your greatest pleasures in life list. Follow Me Drones – Film yourself being awesome… FROM THE SKY!!! Drones are fun, and those with cameras can take some awesome videos from up above. The next progression of awesome with drones? The ability of them to follow you. WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

TECHNICALLY SPEAKING

So you’re biking, skateboarding, skiing, water skiing, street luging, doing cartwheels and you want to film yourself, right? Naturally, of course! Well, now all you have to do is: A) Buy a really cool drone; B) Choose what you want it to do (follow me, lead me, stay next to me, etc…) and finally; C) Do something awesome (relative here, we’re not all Travis Pastrana). If you’re like me, you’ve discovered that helmet/chest/handlebar mounted go pros are cool, but the footage leaves something to be desired in most instances. Desire no more. Initiate awesome aerial film machine! Lots of companies make these now, including AirDog, Lily, and Hexo +. Ultrabooks – Is it time to get a smaller laptop? I don’t think I’ll ever go back to a traditional laptop. They still have their place, but if you don’t need a built-in cd/dvd player and Ethernet port, chances are you’d be much happier with an Ultrabook. They are such a nice form factor for the way we use technology today. They are smaller, more portable, and overall more versatile. They are designed to be fast, lightweight, and flexible. My favorite form factor is the “Convertible” or “2 in 1,” where the keyboard can rotate 360 degrees – which allows for laptop, tent, stand, and tablet modes. The two I’ve had and love are the Yoga 2 Pro and the HP Spectre x360 (which also allows note taking with a digitizer pen). The Microsoft Surfacebook also got my attention, but in the end I decided I really didn’t like the detachable keyboard method. They range all over the place in price, so there is probably one to fit every budget. Samsung Gear VR – Bring reality to the virtual. It’s kind of hard to explain what this is, other than it’s virtual reality and it uses your phone. It’s probably best to watch the videos, but even they can’t show you what the experience is like. What I can tell you is that it’s a $99 headset and works with Galaxy S6, S6 edge, S6 edge plus, and Note 5. From there, you snap your phone into this headset, launch a game or VR app, and can then play the game or view a landscape, both of which respond to the motion of your head looking around. All the reviews seem to say the same thing: If you already have (or are planning on getting one of these phones) it’s worth the $99 to at least try out. Also, Best Buy stores are supposed to have it on display to try out. WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

STUFF THAT ISN’T QUITE READY OR MEANT FOR THE AVERAGE CONSUMER… YET Hololens – Mixing reality with virtual – Crazy!!! Unlike the Samsung VR device that uses your phone to show you Virtual Reality from its screen, the Hololens actually puts holographic images into your reality. It would allow you to literally fight monsters in your living room, or view 3d models from your computer wherever you want. It’s kind of mind-blowing, actually. The device itself is a computer, and can therefore generate much of the same content that your computer can, except in a virtual, holographic way. It’s still in development, so it’ll be very interesting to see what real life uses come about. In the meantime, you can buy one of the development kits for a cool $3,000. ResearchKIT – “Taking research out of the lab and into the real world.” Medical research is tough. Because it’s real, live people there are so many limitations, both in and out of the lab. Having appropriate control groups, getting a large enough sample set, performing research that is safe and ethical, all represent a small subset of the difficulties faced by medical researchers. ResearchKIT takes another approach, which is pretty cool. The have created a method in which researchers can create apps for the iPhone, which can then collect all kinds of data for a particular body of research. Thanks to the phone’s capabilities, researchers would be able to track things like sleep, vitals, exercise, and on and on. There are already apps to collect data for Autism, Epilepsy, Melanoma, Asthma, Parkinson’s, Diabetes, Breast Cancer, and Cardiovascular Disease. Hyperloop – This is interesting and important on a number of levels. What is it? How does it work? I really don’t have a clue, but there is a vacuum involved and vacuums are cool. Here’s what I know. The idea was hatched by Elon Musk, founder of Tesla. It’s a very seriously funded and backed project that aims to bring a transportation method that operates safely at around 600mph. Everything about it is innovative. The technology, the way people are working on it, and the company/

TECHNICALLY SPEAKING

funding model. If you like to read about amazing possibilities of the future, take a peek. Otherwise, at least my very limited knowledge on the topic has kept this blurb short!

THE POINTS OF LIGHT PROJECT

Thanks for reading. You are now more knowledgeable than you ever thought possible and more prepared to be the best gift giver at your holiday parties. Happy Holidays! What are your thoughts? Comment on our blog or Facebook article. Weâ€™d love to hear your opinions on Best of Tech or any other topic. Facebook: facebook.com/ddsintegration Blog: ddsintegration.com/blog

If you would like more information regarding our project or would like to register as a participant, please visit our website at: pointsoflightonline.org.

There is no time more fitting to say thank you and wish you a happy holiday season and a New Year of health, happiness and prosperity Happy Holidays from all of us at Studio 2 Dental Lab www.studio2dental.com

Where Excellence is found and Smiles are made 28

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

Sch ed u le O SH A t ra i n i n g! Your panoramic x-ray equipment is state-of-the-art. But do you know if you’re getting the best price on workers’ comp insurance? We do. Find out what thousands of Michigan dentists already know. Get your workers’ compensation and all your other insurance, from the most trusted and knowledgeable source. Visit mdaprograms.com or call today at 860.860.2272.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

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, 301 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. For Sale – Family practice in Grand Rapids NE that is part time with great potential, located in an excellent highvisibility location. There is 2050 sq.ft. with 5 ops and a 6th op is plumbed in. Opportunity for more footage if desired. Call 616.485.4884 for details. General Dental Practice in Walker, MI – Two ops. Third room can be equipped. 825 active patients. New equipment. Well-maintained suite. Lease transferable. Asking $100,000. Interested parties please contact Dentaldad@aol.com. Holland, Michigan – Associate dentist needed for busy practice one or two days a week. Would prefer Fridays. A bit early but will be retiring in three to five years. Fee-for-service practice with no medicare/medicaid. Please contact Kate at 616.399.4490. Exciting Opportunities – for dentists, hygienists, and assistants to provide children with quality dental care in schools in Southeast and Western Michigan. No evenings or weekends. Email resumes to: jobs@smileprograms.com. Dental Equipment for Sale – After merging my two offices – I have four rooms full of dental equipment for sale. Everything is in excellent shape and working conditions (no junk). All equipment is still installed and can be tested before you buy it. Dental chairs, delivery units, lights, x-rays, cabinets, panoramic, Dent-X 9000 zoom, compressor, separate air dryer unit, suc 30

tion, lab equipment and much more. Just ask and there is a chance I have it. Please email your questions to hanyb@juno.com. Dental Office Building for Sale – 1595 square feet on a very high traffic street. Has been a dental office since 1960. Very large signage, free standing brick exterior building with its own parking lot. Remodeled in 2010. New roof 2010. High efficiency furnace/ac 2009. Four equipped ops, dark room, lab/ sterilization area, reception, business office, staff room, private office, basement and a lot more. Would be great for starting a new office or relocating your office if you want to own your building. Please contact hanyb@juno.com or call 616.307.2213 and leave a message. Looking for a Dentist – to provide general dentistry services for our veterans at the Grand Rapids Home for Veterans 2-3 days per week at a per diem rate of $600. There is also a production bonus as well, but it will only add a minimal amount to the per diem. The best part about this position is that it offers great flexibility in terms of scheduling, both in terms of the days and hours worked. In addition, changes to the schedule can be easily accomplished from week to week as well. Interested parties should contact 616.502.0069. For Sale – Lab Master Foster Model Trimmer, Model # MT115, like new $400. Contact 616.949.7510.

Dental Office Available – in Rockford on 10 Mile Road. Available about April 2015. Approximately 3100 ft of office space and 1500 ft of basement. Call 616.866.0921. General Dentists Needed – In busy Dental Dreams Michigan offices. Includes signing bonus of $15-25K. Full-time dentists earn an average of $230k. Associates enjoy freedom over treatment planning in modern, digital offices with established patient bases. Benefits include free dental care, paid vacation, continuing education, and Medical, life, vision & malpractice insurance. Visa & permanent resident sponsorship is available. Please call 312.274.4580 or email kanderson@ kosservices.com for more information. Full time, part time, and Saturday only positions are available and new grads and residents are encouraged to apply. Associate Opportunity in West/ Central Michigan – Fast-paced modern dental office, seeks a highly-energetic, personable, and quality-oriented associate. This position will start parttime, moving quickly into a full-time opportunity; excellent compensation and benefit package. Please email resume to lakeviewdental14@hotmail. com or call us at 989.352.6477, ask for Sandra. Associate dentist is needed for an established Grand Rapids practice – The position is full-time and can begin immediately. Compensation is salary plus health benefits and bonuses.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

CLASSIFIED ADS

This is a unique opportunity for mentorship in a long-term position or future/near-term buy-out as you desire. New grads and those with experience are welcome to contact me. Confidentiality is assured, please email me and include your resume: drlebster@gmail.com. Panoramic X-ray Unit (Gendex GX Pan. 70, 98 kvp, Film Size 5” x 12”) for Sale – Was in a good working order when disassembled by dental technicians. No longer needed. Asking $1000 OBO. Please email hanyb@juno.com. Private Practice Available – Supported practice ownership opportunity with percentage buy-in located in beautiful Norton Shores, Michigan. $1.2M annual revenue with eight ops working four days per week. Contact Zac at 770.710.3042 or zrhinesmith@benevis.com.

Saturday only schedules. Please email Recruiting@DentalDreams.com. Dentist Seeking Opportunity – To become a partner with an existing practice or to purchase a practice in West Michigan. Consistently regarded as responsible, personable, a producer, positive, professional, and upbeat. Known for excellent chairside manner, great clinical skills, and a willingness to learn from and work alongside more experienced colleagues. Intense desire to contribute immediately and would be interested in meeting and discussing potential strategies for practice growth, as well as bolstering team support and morale during the transition. Comfortable with all aspects of dentistry, including endodontics and surgery. To discuss possible opportunities in-detail, please contact me at grapdds@gmail.com or call 989.225.0753.

Trial Partner Dentist – In $1.5 million, 2 location fee for service office in Grand Rapids Area. Expect $300,000 net per year. All inquiries to Regional Manager Rachel at hiring1621@gmail.com. Looking for Motivated, Energetic General Dentist Focused on Patient Care – Needed for growing dental office in Traverse City area. Utilizing 2 Cerec units for single day dentistry. Also, general dentistry including lab fabricated crowns and bridges, fills, extractions, and root canals. Four hygienists, great staff. Fun environment. Please send resume to 202 West 17th Street, Traverse City, Michigan 49684. Required experience: Experienced preferred, or new grad if comfortable being alone in office. Required license or certification: DDS.

Dental Dreams desires motivated, quality-oriented Endodontists for our busy offices throughout Michigan – Specialists are provided with a top-tier compensation package, all resources necessary to focus on patient care, and supported by experienced support staff in a modern, technologically-advanced setting. Benefits include health & malpractice insurance, CE, Paid Vacation. Doctors have complete freedom over treatment planning and discretion over dental supplies and instruments. Make Dental Dreams a reality for you. We offer full-time, part-time, and WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

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.........................................9

Lake Michigan Credit Union............17

DDS Integration..... outside back cover

MDA IFG............................................29

Davis Dental Laboratory................ inside front cover

Merrill Lynch.....................................20

Great Lakes Financial..........................4 Henry Schein.............inside back cover

Old National Bank.............................32 Professional Solutions.......................13 Studio 2 Dental..................................28

Hungerford Nichols ..........................15

Your bank. For business. Old National proudly supports the West Michigan Dental Community. Specialties Include: • Equipment financing • Financing of partner buy-in and practice purchase • Flexible loan payments • Practice start-up loans • Real Estate Financing • Working Capital Lines of Credit

616-228-6000 32

Member FDIC

WEST MICHIGAN DISTRICT DENTAL SOCIETY | HOLIDAY ISSUE 2015

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WEST MICHIGAN DENTAL SOCIETY 301 Waters Building Grand Rapids, MI 49503

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What if IT wasnâ€™t dreadful? Imagine friendly conversations with human-like words and explanations. Imagine talking to someone who understands and cares about your needs. Imagine (take a deep breath) you actually liked your IT support team and they liked you. Imagine calling DDS Integration to make all this come true. Now, stop imagining and call!

616.914.4479 info@ddsintegration.com www.ddsintegration.com PO Box 150633 Grand Rapids, MI 49515 ddsintegration