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Under the Boardwalk - Down by the C-E (E-E-E) 31st Annual SDDS MidWinter Convention February 3-4, 2011 Sacramento Convention Center
Citation preview
December 2010
UnDer the boarDwalkDown by the C-e (e-e-e)31st Annual SDDS MidWinter ConventionFebruary 3–4, 2011Sacramento Convention Center
continuing educationNovember 5, 2010
“EsthEtics in Action” clinicAl tEchniquEs, MAtEriAls & tEchnologyPresented by: Ross Nash, DDS
Win thE bAttlE AgAinst biofilM: lEvErAgE thE poWEr of ultrAsonicsPresented by: Karen Hays, RDH
on tArgEt: crEAting systEMs for succEssPresented by: Cathy Jameson, CEO,
Jameson Mgmt Group
coursE objEctivEs: estheticsAchieve color changes which look •realistic and satisfy the patientClose spaces and perform “instant •orthodontics”
coursE objEctivEs: UltrasoNics• Compareandcontrastthethree
E’s of hand, sonic and ultrasonic instrumentation techniques: effectiveness, efficiency, ergonomics
• Differentiatetheadvantagesand limitations of the various technologies which drive power scaling units
coursE objEctivEs: oN target• Maintain practice management
systems that will help you have a smooth running and profitable business
• Understand your role as a leader in the practice
8:30am–1:30pm • 5 ceu (4 core, 1 20%)hyatt regeNcy sacrameNto
cpr renewal courseNovember 6, 2010
8:30am–12:30pm • 4 ceu, coresUtter geNeral hospital — caNcer ceNter (bUhler bUildiNg)
HR audio conferenceNovember 17, 2010
invEstigAting EMployEE Misconduct
Presented by: CA Employers Association
NooN–1:00pm • 1 ceu, 20%iN yoUr owN office!
don’t miss tHese upcoming events!
general meetingNovember 9, 2010
pAtiEnt first — MAxiMizE EvEry intErAction!Presented by: Debbie Castagna & Virginia Moore
coursE objEctivEs:• Getpatientsexcitedaboutwhatyou
have to offer• Howthatexcitementleadstoreferrals• Deepentheenjoymentinthework
you do
6:00pm–9:00pm • 2 ceu, coresacrameNto hiltoN — ardeN west
StAFF Night!
4ce, core
4ce, core
1ce, 20%
Midwinter Registration Please print clearly
Confirmations, course information and other convention correspondence will be sent via EMAIL.
Toavoidduplication,eitherfax(916.447.3818)OR mail your registration form. onE rEgistrAtion forM pEr AttEndEE(photocopyifnecessary).Pleaseprintclearly.Thisinformationwillbeusedtoprintnamebadges.
Attendee Name: Title/Degree:
Member Dentist’s Name: ADA #:
Office Address:
City: State: Zip:
Phone: Fax: Email:
FEES (circle the rate for the above attendee) REgulaR OnSitE
includEs food! (on or before JAN. 21) (after JAN. 21)
Dentists (ADA Members) $379 $399
Dentists (ADA Members) — One Day Only Thursday ONLY Friday ONLY
$295 $325
SDDS DHP Members $159 $179
Auxiliary/Spouse (ADA Member*) * if doctor is attending
$179 $199
Auxiliary/Spouse (ADA Member**) ** if doctor is NOT attending
$199 $219
Dentist (Non-ADA Members) $800 $900
Auxiliary/Spouse (of Non-ADA Member) $350 $400
Lab Technicians $275 $299
Expo Only — 2 days (ADA Members)Th 2:00–5:30pm • Fr 8:00–10:30am
complimentary complimentary
Expo Only (Non-ADA Members) $125/day $150/day
pAyMEnt MEthod: Check Enclosed Bill Me (SDDS Members only) MasterCard Visa TOTal: $
Card #: - - - Exp. Date: /
Cardholder Name: 3-digit Security Code:
Billing Address:
Please make checks payable to sAcrAMEnto district dEntAl sociEty (sdds)91528thStreet•Sacramento,CA95816•916.446.1227ph•916.447.3818fx•www.sdds.org
fUll convEntion rEgistrAtion iNclUdes:
•Allfoodandrefreshments
•Allcourses
•Expofloorfullaccess
REFUND/CANCELLATION POLICY: Cancellations received in writing by January 7, 2011 will receive a full refund less $25 per registrant processing fee. Cancellations received after this date are nonrefundable, but substitutions will be allowed. There will be no refund for “No Shows” or for registrations made after this date.Meals
NOT included
MaNdaTory
SDDS MiDWiNtER CONVENtiON 2011DEC 2010 NuGGEt
Last ChanCeto sign up at Regular Price!
November 2007 | 3www.sdds.org
THE NUGGETDecember 2010
Volume 56, Number 10
table of contents
December 2010 | 3
The NuggeT iS A Four-tiMe iNterNAtioNAl College oF DeNtiStS JourNAliSM AWArD WiNNer:
GolDeN PeN (HoNorable meNtioN, 2007)Article or series of articles of interest to the profession
outstaNDiNG coVer (2007)Remarkable cover
oVerall Newsletter (2007)Exceptional publication overall
PlatiNum PeNcil (2010)Outstanding use of graphics
=MiDWinTerToPiC
FeAtureS7 Principle-Based Dentistry to Achieve Restorative Success
Michael Miyasaki, DDS
8 Chewing Your Life Away Lane Thomsen, DDS
9 Attend the Risk Management Seminar: Good Intentions, Bad Outcomes TDIC Staff
10 A Look at Aphthous Ulcers Lane Thomsen, DDS
11 Your Lease: It May Be the Most Important Document of Your Dental Practice Bette Robin, DDS, JD
SpeCiAlS15 Notice: Amalgam Separators Update
16–17 Tax Planning: Year End Considerations Craig R. Fechter, CPA (Fechter & Company, CPAs — SDDS Vendor Member)
19–23 MidWinter 2011 Course Descriptions
24 Thank You, 2011 MidWinter Convention Sponsors!
29 UC Davis Internship and Career Center Andrea Hanson and Janice Morand (Coordinators, Health and Biological Services, UC Davis Internship and Career Center)
30–31 Collateral Damage: How Fallout from Adult Methamphetamine Use Affects Children Alex Faigen (Pre-dental Student, Edinboro Univ. of Pennsylvania) Mitchell Goodis, DDS, Lt Col, USAF (ret)
37 Reduce Your Chances of a Tax Audit John Urrutia, CPA (Mann, Urrutia, Nelson, CPAs — SDDS Vendor Member)
regulArS4 President’s Message5 From the Editor’s Desk6 Cathy’s Corner8 Our Condolences13 Board Report15 Trustee Report17 In Memoriam25 Foundation Update28 YOU: The Dentist… the Employer32 YOU: The Dentist… the Business Owner33 Link of the Month32–33 Committee Corner34–35 Vendor Members35 Vendor Member Spotlights36 Advertiser Index38 We’re Blowing Your Horn!40–41 Membership Update42 Event Highlights43 Classified Ads44 SDDS Calendar of Events
4 | The Nugget Sacramento District Dental Society
the various Ad Hoc and Advisory groups such as Dental Careers Workgroup, Budget and Finance Bylaws, Forensics, Strategic Planning, Legislative, Golf Tournament, Smiles for Kids, SacPAC and our Foundation form the backbone
of our organization. As you can see, we have many committees, each committee has many volunteers and each volunteer matters because the more voices we hear the better we can meet your needs. Thank you for volunteering.
Critical to the success of our many committees is the leadership provided by our committee chairs. They are knowledgeable and experienced, familiar with the issues discussed. Their leadership this year was greatly appreciated and proved particularly effective. Drs. Jonathan Szymanowski, Margaret Delmore, Dean Ahmad, Jay Henneberry, Adrian Carrington, Jennifer Goss, Bryan Judd and Brett Peterson. Thank you for your service.
SDDS is a strong and effective organization because of the quality of its Board of Directors. The Board of Directors is responsible for all action of our Society. Their dedication and commitment, their attention to detail ensured that our society lived its mission: to serve its members and enhance the oral health of the community. This year our Board
December is a wonderful month; the days are short, the nights are long, there are lots of parties and celebrations with tempting food and treats and plenty of gifts both given and received. December is also a time for reflection; a time to look back both on time past and forward on time yet to be.
This venue, the President’s Message, has provided the opportunity for me to share my personal perspectives on SDDS matters and, as this year comes to a close, I wish to thank you for that opportunity. It has been an honor to serve as the President of our Dental Society, and these President’s Messages, spotlighting my individual voice are an exception in an organization that depends on the group. As President, I’m keenly aware of the debt of gratitude I owe so many dedicated people who helped make SDDS such a strong, successful organization. In this last message I deliver as President, I want to seize this opportunity to extend my thanks.
SDDS is a strong and respected organization because over 80% of all the practicing dentists in our five county region decided to join. We believe that these 1600 member dentists take pride in our shared profession and see the advantage of strength in numbers. We see that advantage as well. In countless meetings this year with members of the Sacramento City Council and the Board of Supervisors, I have witnessed first hand the respect SDDS is shown. Our opinion matters in our community because we do not go to these meetings alone… you go with us. Thank you.
SDDS is a strong and respected organization because so many of you have volunteered to serve on our committees. These committees: Continuing Education, CPR, Dental Health, Ethics, Foundation, Leadership Development, Legislative, Membership, Peer Review as well as
PresiDent’smessage
DeCeMbermembers included Drs. Matt Comfort, Kelly Giannetti, Dan Haberman, Carl Hillendahl, Craig Johnson, Ken Moore, Viren Patel, Jeff Rosa, Brian Royse, and Kim Wallace. Thank you for your guidance.
A select group of the Board is our Executive Committee. This group includes President-Elect Wai Chan, Immediate Past President Adrian Carrington, Treasurer Vic Hawkins, Secretary Gary Ackerman, our Editor Jim Musser and our Trustees Don Rollofson and Kevin Keating. I have relied a great deal on their advice and benefited immensely by their wise and thoughtful discussions. Thank you for that counsel.
Finally, SDDS is a strong organization because it has a dedicated, experienced and professional staff. Day in and day out they answer our questions, organize our events and represent us to the public. Our outstanding Executive Director, Cathy Levering, is an immensely talented, highly respected leader. Her organizational knowledge and component effectiveness is recognized both locally and regionally. The remaining staff provides ongoing, substantial support to Cathy and all of the members. They are Della Yee, Program Manager/Executive Assistant; Erin Jones Castleberry, Member Liaison/Smiles for Kids Coordinator; Lisa Murphy, Member Liaison/Peer Review Coordinator and Melissa Orth, Publications Coordinator. Thank you for making SDDS the best member service component in the state.
It has been my honor and pleasure to serve as President of such an outstanding organization, composed of so many dedicated and caring individuals. I regret I was not able to speak to each and every one of you, so that I could thank you for membership and assure you that SDDS’ best years are yet to come.
by Terrence W. Jones, DDS
In countless meetings this year with members of the
Sacramento City Council and the Board of Supervisors, I have witnessed first hand
the respect SDDS is shown.
31ST ANNuAL SDDS MiDWiNTEr CONvENTiON
February 3–4, 2011
UNDER THE BOARDWALKE E
SDDS PRESENTS THE 31ST ANNUAL MIDWINTER CONVENTION & EXPO
Under the
oardwaLUnder the
… down by the C-e (e-e-e) …
Midwinter2011 Topic
www.sdds.org December 2010 | 5
This year’s MidWinter Convention is going to bring a new format for group learning. We are calling them “user meetings.” Studies in education have consistently found students have better retention and understanding in a group, problem-based learning environment versus a conventional lecture presentation. This year we are going to focus on dental patient management software, specifically Eaglesoft, Dentrix and Softdent. The complexity and depth of these software programs have exploded in the last five years and most of us just barely scratch the surface of these programs. We have had the two-day introduction training from the software company consultant, but we all know the real learning happens on the job through trial and
from theeDitor’s DeskI Didn’t Knowi CoulD Do thAt!
error. The respective companies are going to provide training consultant to facilitate the “users meetings.” So bring your problems and your experiences to help the entire group learn together. We are hoping we get a lot of “I didn’t know I could do that!” moments.
by Jonathan Szymanowski, DMD, MMScce committee chair
31ST ANNuAL SDDS MiDWiNTEr CONvENTiON
February 3–4, 2011
UNDER THE BOARDWALKE E
SDDS PRESENTS THE 31ST ANNUAL MIDWINTER CONVENTION & EXPO
Under the
oardwaLUnder the
… down by the C-e (e-e-e) …
UNDER THE BOARDWALKE E
SDDS PRESENTS THE 31ST ANNUAL MIDWINTER CONVENTION & EXPO
Under the
oardwaLUnder the
… down by the C-e (e-e-e) …
Did you know?The2011MidWinterExpoflooris sold out!
60 exhibitors!Bringyourorders!
febrUary 3 & 4, 2011SacramentoConventionCenter
6 | The Nugget Sacramento District Dental Society
President — Terrence Jones, DDSimmediate Past President — Adrian Carrington, DDS
President Elect — Wai Chan, DDSTreasurer — Victor Hawkins, DDS
Secretary — Gary Ackerman, DDSEditor — James Musser, DDS
Executive Director — Cathy Levering
Amador — Dan Haberman, DDS, MSEl Dorado — Carl Hillendahl, DDSPlacer — Matthew Comfort, DDS
Placer — Kenneth Moore, DDSSacramento — Craig Johnson, DDS
Sacramento —Viren Patel, DDSSacramento — Jeffrey Rosa, DDSSacramento —Brian Royse, DDSYolo — Kelly Giannetti, DMD, MS
Yolo — Kim Wallace, DDS
Kevin Keating, DDS, MSDonald Rollofson, DMD
CE: Jonathan Szymanowski, DMD, MMScCPr: Margaret Delmore, MD, DDS
Dental Health: Dean Ahmad, DDSEthics: Joseph Henneberry, III, DDS
Foundation: Kent Daft, DDSLeadership Development: Adrian Carrington, DDS
Legislative: Mike Payne, DDS, MSD / Gabrielle Rasi, DDSMembership: Jennifer Goss, DDS
Peer review: Bryan Judd, DDS / Brett Peterson, DDS
Dental Careers Workgroup: Robin Berrin, DDS Beverly Kodama, DDS
Budget & Finance Advisory: Victor Hawkins, DDSBylaws Advisory: Adrian Carrington, DDS
Fluoridation Advisory: Kim Wallace, DDSForensics Advisory: George Gould, DDS
Strategic Planning Advisory: Victor Hawkins, DDS/ Wai Chan, DDS
Golf Tournament: Damon Szymanowski, DMDSmiles for Kids: Donald Rollofson, DMD
SacPAC: Don Rollofson, DMD
cathy’scornerSDDS StuDy ClubSA new way, a new focus, a new start… for some
As this year comes to a close, we are planning vigorously for an action-packed new year. All the committees are renewing and rejuvenating; the Board is changing over and we are ready to take on 2011.
That said, I am pleased to announce a new project, sponsored by the Membership Committee.
SDDS STUDY CLUBS!!!
We’ll start them;
You carry them on!
We hear all the time…
“How do we get asked to be in a study club?”
“How do you start a study club?”
“What good is a study club?”
Well, SDDS is going to start one. Or two. Or three. Or more! The first 10–15 who sign up are the first club. Then we’ll start another one and so on.
We’ll connect you with some speaker resources (we have lots of them!), topic suggestions, CE license information, outlines on formats, tricks of the trade; even menu samples! The purpose is to get you all connected with the information you need.
If you are interested, please let us know and we’ll put you on the list. The first ones will be meeting in January. From that point, you can set your own schedule and… take flight!
Have a wonderful holiday and see you at Midwinter!
SAcrAMenTo DiSTricT DenTAl SocieTyAmador • El Dorado • Placer • Sacramento • Yolo
© 2
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istr
ict D
enta
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iety
eXeCuTIVe COMMITTee
lEadERShip
bOarD OF DIreCTOrs
TrusTees
COMMITTeessTanDIng
aD hOC aDVIsOryTask FOrCesWOrkgrOups
speCIal eVenTs OTher
Advertising rates and information are sent upon request. Acceptance of advertising in the Nugget in no way constitutes approval or endorsement by Sacramento District Dental Society
of products or services advertised. SDDS reserves the right to reject any advertisement.
The Nugget is an opinion and discussion magazine for SDDS membership. Opinions expressed by authors are their own, and not necessarily those of SDDS or the Nugget Editorial Board. SDDS reserves the right to edit all contributions
for clarity and length, as well as reject any material submitted.
The Nugget is published monthly (except bimonthly in June/July and Aug/Sept) by the SDDS, 915 28th Street, Sacramento, CA 95816 (916) 446-1211. Subscriptions are free to SDDS members, $50 per year for CDA/ADA members and $125 per year for non-
members for postage and handling. Third class postage paid at Sacramento, CA.
Postmaster: Send address changes to SDDS, 915 28th Street, Sacramento, CA 95816.
EDiTOrS EMEriTuS: William Parker, DMD, MS, PhD • Bevan Richardson, DDS
sDDs sTaFFCathy leveringExecutive Director
Della yee Program Manager/ Executive Assistant
Melissa Orth Publications Coordinator
lisa Murphy Member Liaison/ Peer Review Coordinator
erin CastleberryMember Liaison/ Smiles for Kids Coordinator
NUggET eDITOrIal bOarDJames Musser, DDs
Editor
Paul Binon, DDS, MSDDonna Galante, DMD
Alexander Malick, DMDJames McNerney, DMDChristy Rollofson, DDS
Ash Vasanthan, DDS, MS
Sacramento District Dental Society
by cathy B. leveringSDDS Executive Director
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common vision and strategy. Please visit www.cassidyturley.com for
more information about the company.
Midwinter2011 Speaker
www.sdds.org December 2010 | 7
It’s time to mark your calendars for the Sacramento District Dental Society’s MidWinter Convention in February. Education is often what I have seen separate those dental teams that really enjoy what they do from those that just do what they do without much success or satisfaction. I’ve always been intrigued by that which was new in our profession, and would try it, learn it and teach it. This progressive thinking is probably a trait I got from my father. I have learned that it is principles that transcend all that we do. Have a good material, use it correctly and the results can be phenomenal, but use it incorrectly and the results can be catastrophic. Principles in patient treatment often begin with learning more, which allows us to see more that we can do for our patients. Dr. Jankelson had a saying that, “The less you know, the more normal things look.” This doesn’t mean we over-treat, but properly treat. We are able to make suggestions to our patients to achieve not only dental health, but allow them to feel good about their entire stomatognathic system-comfort, function and the aesthetics.
Regarding case presentation, the stage for success is set from the very first phone call, which follows the principle of treating our patients as we would like to be treated, rather than how much of the health system treats us - as numbers in a voluminous mass of individuals. Following sound principles in your patient interaction, treatment and materials will allow you to increase your efficiency, patient satisfaction, profitability and the enjoyment you receive from your profession, while doing minimally invasive restorative dentistry.
Our patients are still interested in looking their best, but with the economy the financial investment is a big concern. With principled treatment planning we should begin by offering the most conservative treatment suggestions. Smile whitening is still often an affordable option. I’ve seen surprising reports showing that the majority of patients often
Principle-Based Dentistryto AChieve reStorAtive SuCCeSS
don’t realize there are professional whitening treatments available from their dentist, so they often try over-the-counter treatments that are less effective. 94% of those who undergo professional whitening are satisfied with their results and often recommend it to others. Whitening is one of the most conservative forms of aesthetic treatment we can provide and an area where most aesthetic restorative treatment should begin. If we are going to consider veneers for maximum aesthetics, how about considering no-prep or minimal prep veneers. We can understand the challenges and set our patients expectations properly.
It is estimated that some 15% of Americans, or about 28 million individuals, suffer from headaches and migraines. It is my belief that much of this pain is related to occlusion and muscle hyperactivity. A principle in physiology is that muscle hyperactivity can lead to pain in other areas of our body. We need to let our patients know what we can do for them, since many do not realize that they should be sharing such information with us. By knowing how a few basic muscles function, we can assess whether or not a patient’s cervical and head pain are related to their occlusion in a reversible, but effective manner. Function often determines the success of our restorative treatment. How we deal with this, with a minimally invasive case of additive rather than subtractive dentistry, is again crucial to the success of our treatment.
In an attempt to provide higher quality restorations, following today’s principle to minimize exposure of healthy tissue to bacteria, we have options in the CAD/CAM arena. We are able to transfer information electronically, create quality restorations and seal up biologic tissues in minutes that used to be exposed to bacteria for weeks, making this a service our patients can benefit from in many ways.
A principle I like is to not over-medicate and today there are natural ways to relax our patients that are safe and effective. Teamed up
by Michael Miyasaki, DDS
with in-office procedures involving occlusion, one-visit restorative work with CAD/CAM technology and even smile whitening, the patients experience spa-like relaxation while undergoing treatment. This lowers the stress on the dental team. The stress of our patients transfers to those of us providing the treatment, which is why we may be feeling tired at the end of the day.
The topics above are just some of the areas we’ll discuss in February, as you learn how integrating small changes into your practice can yield large returns and satisfaction. What a great way to begin the New Year.
MAy 6, 2011 (Friday)
TurkeyCreekGolfClub(Lincoln,CA)
save t
he da
te!
Midwinter2011 Speaker
OUr CONdOlENCEsDr. Monika Gugale’s office was tragically lost to fire on October 11, 2010. On a positive note, SDDS was able to find a doctor in Lincoln with space available for Dr. Gugale to see her patients during the transition period. Our thoughts are with Dr. Gugale and our thanks go out to our always generous SDDS members!
8 | The Nugget Sacramento District Dental Society
time. Nicotine has been shown to be as addictive as cocaine or heroin. Holding an average-size dip in your mouth for 30 minutes gives you as much nicotine as smoking three cigarettes. A 2-can-a-week snuff dipper gets as much nicotine as a 1½ pack-a-day smoker does.
The immediate effects of continued use of smokeless tobacco have both cosmetic and long lasting health effects. These include bad breath and yellowish-brown stains on the teeth. More serious effects are receding gingival, which can lead to the loss of teeth, increased dental cavities due to sweeteners placed in the tobacco and an increase in heart rate and blood pressure.
A great concern is that upon continued use of smokeless tobacco, a white patch may develop in the area where the tobacco is placed in the mouth. This is due to prolonged contact of the tobacco to the tissue of the oral cavity. The medical term for this white patch is leukoplakia or smokeless tobacco keratosis. The development of this patch depends on the brand of tobacco used, the total number of hours that the tobacco is chewed each day and if the tobacco is placed is in the same site each day. The white patch usually takes from one to five years to develop and appears as a wrinkled leathery-looking area. Over a period of time this area may turn into oral cancer in some cases. Pain is rarely an early symptom of oral cancer and any user of smokeless tobacco should be concerned about any mouth sore that does not heal, a lump or white patch, a prolonged sore throat or difficulty in chewing. For this reason, all tobacco users need regular dental check-ups that include an oral cancer screening by their dentist or hygienist. In
A popular type of tobacco used today is smokeless tobacco. The main types used are chewing tobacco and snuff. Chewing tobacco can be found in loose leaf, plugs, moist or a twist. Snuff is a finely ground tobacco which can be found in the form of dry, moist or in little bag-like pouches. Most smokeless tobacco is used by holding the tobacco between the cheek and gingival which explains why the most common name for smokeless tobacco, is spit tobacco. This process is called “dipping.” When tobacco mixes with saliva in the mouth it forms juices that must be spit out.
Many years ago, the main users of smokeless tobacco were men over 45, but today the main users are young men between 18 and 25 years of age. While cigarette consumption in the US continues to decline, consumption of moist snuff increased by more than 60% between 1992 and 2007. Three brands (Copenhagen, Skoal and Grizzly) dominate the market. It is estimated that 7% of all high school students and 3% of middle school students are current users of smokeless tobacco. Smokeless tobacco use is as high as 27% among male high school students in some areas of the U.S. and many develop the habit before the age of 13. States such as West Virginia, Wyoming, Montana and Arkansas, tend to have the highest use of smokeless tobacco. Some known statistics about smokeless tobacco are that there are five million users in the United States. Many people believe that smokeless tobacco is safe, but it contains at least 28 known cancer-causing agents. It is every bit as dangerous as smoking. Dip and chew contain more nicotine than cigarettes and it is retained at a high level for a longer period of
Chewingyour liFe AWAy
addition, clinicians delivering dental health services should provide brief counseling interventions to all smokeless tobacco users. Adolescents who use smokeless tobacco are more likely to become cigarette smokers.
In the last couple of years there have been some new tobacco products introduced. One of these is snus. It is a spitless tobacco that comes in little pouches and has been used in Sweden for many years. It is marketed in metal tin cans and kept refrigerated in stores. It is pasteurized. These small teabag-like pouches are placed between the upper lip and gingival. Each bag lasts for about 30 minutes. It appears to be less harmful than other types of smokeless tobacco sold in the U.S., but still may have health risks. The two brands of snus are Camel and Marlboro. United States snus delivers less nicotine than cigarettes. It does not make you spit so it can be used in areas where you can’t smoke. As no-smoking laws sweep the nation and cigarette sales continue to fall, snus is an effort by tobacco companies to boost sales with a new product.
Other new products that are marketed in the U.S. are Camel orbs (small round pellets), Camel sticks (dissolvable tobacco), and Camel Strips (placed on the tongue).
by lane Thomsen, DDS
A white patch may develop in the area where tobacco is placed in the mouth.
Midwinter2011 Speaker
www.sdds.org December 2010 | 9
With dentists reporting that their patients are becoming more demanding in terms of personal time lines and unrealistic dental expectations, there is an ever-increasing need for dentists to create a system of checks and balances for employees.
When dentists focus on providing dentistry instead of preparing staff for these types of patients, bad outcomes will surface.
By attending the Good Intentions, Bad Outcomes TDIC risk management seminar at the Sacramento District Dental Society’s MidWinter Convention on February 3, dentists will learn what to do when a bad outcome is the result of a dentist with good intentions. Through examination of actual TDIC cases, this seminar
AtteND the riSk MANAgeMeNt SeMiNAr:Good Intentions, Bad Outcomes
explores how dentists can protect themselves in situations where a patient has unrealistic expectations or wants to dictate treatment. It also spotlights taking a team approach when multiple dentists treat a patient and how to address employee embezzlement.
Sign up for Good Intentions — Bad Outcomes and receive:
• 5%professionalliabilitypremiumdiscountfor two years (for TDIC policyholders)
• 3CEcredits
• Professional advice and Q&A from anexpert panel.
The two-year, five percent discount takes effect for the upcoming policy renewal. Non-
by TDic Staff
policyholders, who complete the seminar and are accepted for TDIC coverage, are also eligible for this discount.
Plan to attend this informative seminar on Thursday, February 3 from 2–5pm in Sacramento by registering for the Sacramento District Dental Society MidWinter Convention at www.sdds.org/MW2011.htm.
N B, CPAPartner njb@muncpas.com
ROSEVILLE OFFICE2901 Douglas Boulevard, Suite 290Roseville, CA 95661TEL 916 774-4208 FAX 916 774-4230
SACRAMENTO OFFICE2151 Venture Oaks Way, Suite 135Sacramento, CA 95833TEL 916 929-0540 FAX 916 929-0541
www.muncpas.com
N B, CPAPartner njb@muncpas.com
ROSEVILLE OFFICE2901 Douglas Boulevard, Suite 290Roseville, CA 95661TEL 916 774-4208 FAX 916 774-4230
SACRAMENTO OFFICE2151 Venture Oaks Way, Suite 135Sacramento, CA 95833TEL 916 929-0540 FAX 916 929-0541
www.muncpas.com
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Midwinter2011 Speaker
10 | The Nugget Sacramento District Dental Society
by vesicles as is seen in oral herpes simplex lesions. Aphthous lesions mainly occur on nonkeratinized tissue such as the vestibule, buccal mucosa, floor of mouth, soft palate and ventural tongue.
Minor aphthous ulcers are by far the most common type. They usually appear as a single, oval, painful ulcer that is usually less than 0.5 cm in diameter. In some cases a patient may have as many as five lesions at a time. Lesions may be preceded by an erythematous macule. The ulcer is often covered by a yellow-white removable fibrinous membrane. Minor aphthous ulcers usually last for a period of five to ten days and recurrences vary from one person to another. Some people may have one per month and some have one per year.
Major aphthous ulcerations are larger than minor aphthous and last longer. The ulcerations vary in size from one to three cm in diameter and each lesion may last up to six weeks. Because the ulcerations are deeper the lesions heal with scar formation. Some patients may experience several lesions at the same time or as one begins to heal another lesion starts. These lesions and very painful and patients experience difficulty in eating. The most common area of occurrence is the labial mucosa, soft palate, and tonsillar fauces.
Herpetiform aphthous ulcers present as a group of recurrent small ulcers. Individual lesions are small and average from one to three millimeters in diameter. A patient may have as many as 50 to 100 ulcers at a time. Besides movable mucosa, the palatal and gingival tissue may also be involved. The lesions usually heal within seven to 14 days. Clinically these lesions may resemble a primary herpes infection, hence its name herpetiform. There appears to be a female predominance and it usually occurs in early adulthood.
Treatment varies depending on the type and severity of the lesions. There is no definitive cure for aphthous ulcers. Palliative care can be provided to relieve pain, promote healing and prevent secondary infection. Various
Recurrent aphthous ulcers (RAU) are the most common ulcers found in the oral cavity. There are three types of RAU — minor, major and herpetiform, the most common being minor aphthae. The exact etiology of aphthous ulcers is unknown, but several different factors have been proposed. These include infectious agents, medications, foods, chemicals, trauma, nutritional deficiency, stress, family history, etc. No single triggering agent appears to be responsible, but evidence suggests that it is related to a focal immune dysfunction in which T lymphocytes play a significant role.
All three types are believed to have a common etiology, but they differ in their clinical manifestations and degree of severity. All have prodromal symptoms and are not preceded
A Look atAphthouS ulCerS
topical and systemic medications are available. Pain-relieving topical gels that can be dabbed on the lesion include 2% lidocaine and 20% benzocaine-based products (Colgate, Orabase, Orajel Ultra, Anbesol). Topical pain-relieving barrier agents that have shown to promote healing include octylcyanoacrylate (Soothe-N-Seal) and 5% amlexanox paste (Aphthasol).
Topical corticosteroids are available in varying potencies. Triamcinolone acetonide paste (Kenalog in Orabase) is a medium-potency
prescription topical cortricosteroid that helps to reduce pain, inflammation and ulceration when applied two or three times a day. An alternative is 0.05% fluocinonide gel (Lidex) applied to the ulcer. This can also be mixed with Orabase (50/50) that will keep the gel on the lesion longer. Tetracycline rinse can also be helpful (250mg capsule dissolved in 30 ml of water). This is repeated up to four times a day. Some dentists choose to use Debacterol which is a chemical cauterizing agent applied to the lesion. Patients with diffuse minor or herpetiform aphthae respond well to 0.01% dexamethasone elixir (Decadron elixir) used as a rinse and empty method.
For severe RAU, higher potency topical medications or systemic medications are needed. Topical Temovate cream 0.05%, applied four to five times a day, may be helpful. A regimen of systemic prednisone, 20 to 40 mg daily for one week followed by another week at half the dose, may be helpful in severe cases.
In summary, aphthous lesions are a common condition. It is important to be able to perform an accurate differential diagnosis to ensure that the patient receives the appropriate treatment.
by lane Thomsen, DDS
Treatment varies on the type and severity of the lesions.
Abcess Minor
Abcess Major
Herpetiform Abcessrec
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Midwinter2011 Speaker
www.sdds.org December 2010 | 11
Most dentists lease space for the operation of their dental office. Leased space allows access to premier practice locations and provides flexibility in the event of a move or sale. However, if you cannot transfer your lease to another dentist, usually you will not be able to sell your practice. Since the sale of a dentist’s practice often represents a significant portion of their expected retirement income, this can be a disaster. Therefore, signing a lease represents one of the most important business documents dentists will execute in their practice life, and one that will govern many issues in their practice.
The most important clause in a lease is usually the transfer clause. “Transfer” is a broad term used to include assignments, subletting and a change of the type of business entity. The case of Steve Tsemetzin v. Coast Federal Savings and Loan Association describes why transfer clauses need to be carefully negotiated before execution. Mr. Tsemetzin owned property in Escondido, California, which he leased to Coast Federal Savings. The parties had many disagreements as to the lease, most significantly over the assignment terms in the lease.
Coast Federal’s lease contained standard language, found in many of the office leases: Tenant agrees that he/she will not voluntarily transfer or assign this lease or any interest therein or sublet the premises in whole or in part, without
Your Lease:it MAy be the MoSt iMportANt DoCuMeNt oF your DeNtAl prACtiCe
the prior written consent of the landlord. Coast Federal assigned their interest in the lease with consent from Mr. Tsemetzin, to Home Federal Savings. Home Federal Savings
subsequently defaulted on the lease and Mr. Tsemetzin turned to Coast Federal for rent past due and other monies owing under the lease. The court found for Mr. Tsemetzin and reminded Coast Federal that under state law, an assignment of a lease does not negate the obligations of the original tenant.
This scenario can easily happen with a dental office sale. A retiring dentist assigns his rights in the lease to the purchaser of the practice, with the landlord’s consent. If the purchasing dentist becomes unable to meet his or her obligations, the landlord could legally pursue collection of past due amounts from the retiring dentist. It is extremely important to remember as the assignee, you remain obligated for rental payments and other associated liabilities even after an assignment, unless you are specifically released from such responsibility.
by Bette robin, DDS, JD
considerations for transfer should include the following:
1. You want a complete release from any liability or responsibility, financial or otherwise, under the lease when the Landlord accepts assignment. You should be able to wind up your business with the Landlord and not have any responsibility for the actions of the new dentist.
2. You should be able to assign the options you have remaining under your lease to a new dentist. A dentist potentially purchasing your practice does not want to face the prospect of being forced to negotiate a new lease or lose the lease completely in a short period of time, and most lenders will not allow it.
3. Whether or not a Landlord consents to a transfer should be based on definitive objective criteria, and certainly not based on your net worth.
Alternatively, the buyer and the landlord can agree to execute a new lease, on mutually agreeable terms and conditions. A new lease is always the preferred option of a selling dentist, if the property owner will agree, in that it completely severs continuing liability.
Negotiating the lease should be your first step, not your final one!
wps@succeed.net westernpracticesales.com
dentalsales.com
800.641.4179
WESTERN PRACTICE SALES John M. Cahill Associates
Working Together to Serve You Better
Tim Giroux, DDS Jon Noble, MBA Mona Chang, DDS John Cahill, MBA Ed Cahill, JD
Dentists Serving Dentists
Signing a lease represents one of the most important
business documents dentists will execute in
their practice life.
12 | The Nugget Sacramento District Dental Society
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www.sdds.org December 2010 | 13
preSiDenT’S reporT
President Terry Jones welcomed Drs. Jennifer Goss and Wallace Bellamy to the 2011 Board. TDIC Director of Product Strategy, Matt Fisher brought the Board up to date on all things TDIC. He covered the Component Royalty program (SDDS receives $12,000 per year as this royalty); TDIC is working very hard as the “experts for insurance for dentists.”
RAM update — RAM is confirmed for the first week of April in 2011. The RAM organizers are looking to raise $150,000 for supplies; they need 50–75 dentists for 4–5 days. Dr. Rollofson and Dr. Russ Webb will sit on the committee with CALAOMS (the oral surgeon’s association is the organizer of RAM) and RAM and work on getting the volunteers. Dr. Jones spoke with the medical society; they are willing to participate but need more info. Cathy and Dr. Jones spoke with Dr. Steve Leighty and the CALAOMS Executive Director and they will come to the January Board meeting. It was M/C (unanimously) that SDDS write a letter to CALAOMS and RAM asking for representatives from both RAM and CALAOMS to attend our January Board meeting and provide answers regarding: public safety, xrays, liability, volunteer , triage policies and the dental section of the manual pertaining to patient care, as well as their expectations of SDDS. We will also include Butte Sierra and San Joaquin leadership in this meeting.
SecreTAry’S reporT
Dr. Gary Ackerman presented a look at membership demographics. Currently, SDDS has 1,563 members and continues to grow each year.
TreASurer’S reporT
Dr. Vic Hawkins presented the Budget for approval. Our reserves continue to grow and our current budget proposed is a 0 based budget. Since 2001, we have gone from a $600,000 budget to a $1 million budget. Our SDDS dues have remained the same ($320) for the last four years. Our non dues revenue, sales, advertising and program contributes to 60% of our budget income. It was M/C to approve the 2011 Budget as presented by Dr. Vic Hawkins.
eXecuTiVe DirecTor’S reporT
Cathy Levering reported on the following:
• BoardManual training— the Board manual sections and all updated materials.
• SDDFGala— the SDDF fundraiser, “Smile Sacramento” , Gala will be held on October 1, 2011. All are encouraged to support this great event. Our goal is to raise $50,000.
NoveMber 2, 2010• First Tooth, 1st Birthday Promotion (magnets, toothbrushes and other
goodies!) — this outreach will go to our dentist members, the pediatricians, family practice docs and the OB GYNS in our community.
unFiniSheD BuSineSS
Updated Bylaws and policies — Dr. Craig Johnson reported on the following changes and modifications to the mailing label policy:
It was M/C that the following clarifications be made to the mailing label policy:
• Memberusessuchasannouncementofanewpracticelocationorassociate; may be charged a lower fee than commercial use.
• Member’scommercialuse(suchasCEoradvertisingpromotionand/or opportunities) may be charged a higher fee
• MemberrequestswillbeevaluatedbytheExecutiveDirector,Editoror President to determine the fee category they belong in.
Dental Health Committee — A Task Force was assigned to research the prophylaxis issue.
Leadership Evaluations — All Committee chairs, Board members and Ex Comm will be evaluated via a Survey Monkey tool.
neW BuSineSS
Committee Chair approval — It was M/C to accept the Committee Chairs as proposed by Dr. Chan.
HOD Resolutions
• Peer review resolution — Dr. Moore reviewed this resolution to ask CDA to eliminate a barrier to the calibration process. His suggestion includes a web-based training for both generals and specialists. It was M/C to support Dr. Moore’s resolution on web based training on Peer Review.
• GMCresolution— It was M/C to support Dr. Jones resolution encouraging CDA to seek legislative means to do away with mandatory GMC in Sacramento County.
TruSTee reporT
Dr. Keating brought the Board up to date with regard to the new membership software. They have stopped the implementation of the Association Management software it had intended on adopting. CDA will be sending out a new RFP that better suits its current and future needs.
The meeting was adjourned at 9:30pm.
The next meeting will be on January 4, 2011 at 6:00pm.
boarD rePort
Submitted by Gary Ackerman, DDSSecretary
14 | The Nugget Sacramento District Dental Society
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www.sdds.org December 2010 | 15
The 2010 CDA House of Delegates was held November 12-14th in Los Angeles, and your SDDS delegates again did an excellent job representing our active dental society.
The House started with an address by Dr. Ray Giest, new ADA President. He then presented The Golden Apple Award to SDDS and our prez — Terry Jones for outstanding membership recruitment and retention. Way to go SDDS staff and membership committee.
SDDS introduced a resolution to solicit CDA’s legislative assistance to make GMC in Sacramento County voluntary. This comes following a First 5 report recently completed, showing Geographic Managed Care to be a failure in Sacramento County. We will follow the process carefully as this is the fruit of over ten years of SDDS effort to eliminate the program that only Sacramento County has to endure.
Many of our members were selected to be on CDA committees and councils as well as ADA delegates. Christy Rollofson was inducted as committee chair for the Committee of the New Dentist — congrats to all.
The 2011 Budget was passed with no additional expenditures and no dues increase by CDA for the 12th consecutive year. The financial strength of CDA continues to be aided by our fantastic TDIC Insurance Company and CDA Presents.
Donations to the CDA Foundation and the ADA Political Action Committee were strong at the HOD. There were 49 new Friends of the Foundation for the weekend, and most of your Board and delegates are Friends. The Foundation is the heart and soul of CDA and its efforts to help the disadvantaged in our State. Won’t you consider becoming a Friend?
trUsteerePort
NoveMber 12–14, 2010
Kevin M. Keating, DDS, MSDon p. rollofson, DMD
CDA trustees
Some dental offices received a letter stating that local municipalities are requiring dental practices to install an amalgam separator by December 31, 2010. The letter that SDDS and the Sacramento Regional County Sanitation District (SRCSD) saw was from Kerr Sybron Dental Specialties. Please note: this is not a current – nor pending – requirement for SRCSD’s service area, which covers the unincorporated areas of Sacramento County; the cities of Citrus Heights, Elk Grove, Folsom, Rancho Cordova, Sacramento and West Sacramento; and the communities of Courtland and Walnut Grove. Dental offices within these areas are not required to install an amalgam separator; however, if your dental office is outside SRCSD’s service area, please contact your local jurisdictions for their requirements. NOTE FROm CDA: The EPa is expected to issue a ruling sometime in 2012 requiring all dental offices in the US to install a separator, so voluntary compliance is encouraged now.
AMAl
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16 | The Nugget Sacramento District Dental Society
important to note that if business usage ever drops below 50% for the life of the vehicle, you will have to recapture the section 179 expense as income. Also note that in the event of an IRS audit, you must be able to show that business usage on the vehicle was above a certain % and the best way to substantiate is through a mileage log. Automobiles that weigh less than 6,000 pounds and cost more than $14,800 are limited to first year depreciation of $10,960, which is made up of first-year depreciation of $2,960 plus bonus depreciation of up to $8,000.
retirement plan contributions
One of the largest discretionary deductions available to any dental professional is that of a retirement plan contribution. There are a menu of retirement plan choices available; from a 401(k) plan, to a simple IRA plan, to a more complicated defined benefit plan (which could be advisable if you are over the age of 50, have few employees and have large amounts of taxable income). You typically must have plans administered by a third-party and contributions may be accrued even if not paid as of the end of the year even if you are a cash basis taxpayer.
capital Gain & loss “harvesting”
The relatively recent stock market swoon has certainly affected most investment accounts. However, the market has experienced a recovery of approximately 80% since its lowest point in March of 2009. If you have purchased any securities or investments during the current year that have produced a taxable gain, you could sell other investments which are currently held below their purchase price in order to offset that gain.
heightened information reporting
Most of you are aware that when your business deducts an expense for services provided or for rent paid, you are required to file information form 1099 with the IRS. What you may not realize is that if you do not file these forms,
As year-end approaches, it is always important to take stock of your personal and business tax situation to be sure you’re taking advantage of the many opportunities out there to save on the taxes that you are paying. Below are some ideas for every dental professional to consider as this year comes to a close.
Delaying your Billings
It is almost NEVER advisable to delay your billings for obvious reasons, but if for whatever reason you project lower income in 2011 or would simply like to avoid paying taxes on income that would have been received in 2010 until 2011, you could consider delaying your billings such that collections would not occur until January. Keep in mind that if you receive payment or otherwise are deemed to receive payment (such as a client offering to pay), such income must be included in 2010. The above is assuming that you are a cash-basis taxpayer. If accrual, income is accrued when earned irrespective of when the bill is sent out.
Accelerating your expenses
You could consider accelerating payment of vendor invoices that would normally be paid in January. An example of such invoices would be insurance, lab fees, dental supplies, utility bills, etc. Note that even if you are on the cash method of accounting, if such invoices are paid with a credit card they would still be deductible in 2010. Note that expenses may not be paid more than a year in advance in order to be deductible.
Sport utility Vehicles (SuVs)
If you are in the market for a large sports utility vehicle (one that weighs more than 6,000 pounds), you may consider purchasing it and placing it into service prior to the end of the year. You will be able to depreciate it under Internal Revenue Code Section 179 as long as the primary usage of the vehicle is for business. The maximum 179 deduction for a vehicle is $25,000 in the first year. It is
the Franchise Tax Board is STATUTORILY allowed to disallow the expense for income tax purposes even if the expense was actually paid for a service rendered.
enhanced Small Business expensing
In order to help businesses quickly recover the cost of capital expenses, small businesses can write off these expenses in the year of acquisition. The main change in this policy (Internal revenue code section 179) from previous years is now certain expenses paid for
leasehold improvements ALSO qualifies for immediate expensing (where-as before tenant improvements had to be depreciated over 15 years) AND the maximum amount that can be deducted in the first year is $500,000 (as opposed to the previous $250,000). In order to qualify for the enhanced expensing, the property must be placed in service by the end of the year.
Deductibility of health insurance
If your business is run as a Schedule C, you may now write off the cost of you and your family’s health insurance for the purposes of calculating self-employment tax. This is a major change as previously it could only be deducted for income tax purposes, not for the purposes of calculating the self-employment tax.
expiration of the Bush Tax cuts
While the overall tax regime will most likely remain unchanged throughout the remainder of the 2010 year, the much ballyhooed “Bush tax cuts” are set to expire at the end
Tax PlanningyeAr-eND CoNSiDerAtioNS by craig Fechter
Fechter & Co, CPAs (SDDS Vendor Member)
One of the largest discretionary deductions available to any dental professional is that of a
retirement plan contribution.
IN mEmOrIamirol VAn Allen, Jr, DDSDr. Irol Allen passed away at home on October 19, 2010. Dr. Allen grew up in Vallejo, CA and was a veteran of the Army, serving an important role as a helicopter mechanic during the Korean War. He moved to
Placerville upon graduation from dental school, where he served its community for 28 years. With his wife, Marilyn, of the past 13 years, he enjoyed many wonderful trips across the country. Dr. Allen was a member of SDDS for 45 years.
eArle A SylVA, DDSDr. Earle Sylva passed away on October 21, 2010, at the age of 94. Dr.
Sylva was a native Sacramentan to an immigrant father and a mother
from Claksburg. He graduated from U.C. Berkeley and UCSF dental
school and served his country in World War II, where he met his wife, Jeannette. Dr.
Sylva was an SDDS Past President (1957) and member of SDDS for 64 years. (See
below for more about Dr. Sylva)
www.sdds.org December 2010 | 17
of this year. In short, this means that all tax brackets are slated to increase, the capital gains rates will increase from 15 to 20%, and a variety of other lesser provisions will also lapse. Overall, what this creates is the one thing that our economy needs least — uncertainty. While there has been a variety of discussions about what exactly will happen, Congress has not acted. The President has indicated that he would like to make the tax breaks permanent for those making less than $250,000. Other members of Congress have suggested making them permanent for those making less than $500,000. Others have said less than $1,000,000. While I have no idea what they will end up doing, the ineptitude they showed when letting the estate tax lapse for the 2010 year doesn’t provide anyone with the confidence that they will address the expiration prior to the end of the year.
We realize that tax planning can be a complicated and stressful process, but with proper consideration of your business’ financial needs, you can appropriately assess whether or not any of the above considerations could lower your tax liability for this year and the years to come.
SDDS HR Hotline:1-800-399-5331
Call the HR HOTLiNe with all your burning Human
resources questions!
iN CelebrAtioN …Reprint from November 2006 Nugget
Earle Sylva is a true Sacramento “Home Town Boy.” After completing Sacramento City College, he attended The University of California Berkeley and graduated from the University of California San Francisco Dental School in June 1941. Little did he know what the next four and a half years would bring into his life.
He decided to defer starting his home town dental practice in Sacramento and volunteered in the United States Army. He was required to enter as a private, go through basic infantry training and finally got his commission as a dental officer in November 1941.
We all know what happened a few weeks later on December 7, 1941 at Pearl Harbor in Hawaii. By April 1942, Earle was in Australia attached to a station hospital caring for Marine and Army units who were stopping the rapidly advancing Japanese forces in the jungles of Guadalcanal.
In late 1943 his unit was moved up the battle line to New Guinea supporting the American forces as they went methodically island by island up the Pacific. He was also promoted to Major and became a very young chief of the dental staff of his unit.
By early 1945 the unit moved again up to the major campaign for the Philippine Islands. In April he married a beautiful army nurse even though neither of them knew how long the war would last because the next major campaign was to be November 1945 with an invasion of the Japanese homeland.
As we all know, the war ended suddenly in August 1945 but Earle was not returned to the USA until late November. He was discharged from his lengthy army service, opened his long deferred Sacramento dental office in January 1946. He became president of the Sacramento District Dental Society in 1957 and retired after a distinguished career in 1981.
At age 90, he is the oldest member of SDDS and our oldest past president. He and the beautiful army nurse celebrated their 61st wedding anniversary this year.
by Gordon F. harris, DDS
Col. Earle Sylva1950
18 | The Nugget Sacramento District Dental Society
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Country Club Branch – 2650 Watt Avenue, Sacramento, CA 95821Janice Villano, VP & Branch Manager, (916) 979-7221
Dave JudyRegional DirectorPractice Transition Consulting
DBC ConsultingSpecializing In Financing Dental Practice Sales & Acquisitions
Over 3 Decades of Dental Business & Finance Expertise
Purchasing a dental practice or buying into a practice is one of the most important business decisions of your career. You have already invested
thousands of dollars and countless years in education preparing for this step.
Selecting DBC as part of your acquisition team ensures a smooth transition and is critical to your success, protecting your investment.
office: 916 835 2411email: davejudy@dbcconsulting.org Sacramento, CA
Practice Transition Consulting
Dental Practice Acquisitions
Loans & Financing
• Consulting with the Buyer to pre-qualify for the purchase of their practice
• Consulting to prepare for a smooth & financially rewarding transition
• Financing your dental practice acquisition project
www.sdds.org December 2010 | 19
7:45am – 9:15am (1.5 CEU, Core)OSHA RefresherLaDonna Drury-Klein, RDA, CDA, BS
Are you covering all the required subject areas in your annual training protocol? California Division of Occupational Safety and Health requires dental healthcare workers to obtain, at least annually, occupational safety training in specific areas to include exposure control, hazard communication and general office safety. This course will serve as a refresher to all dental healthcare workers current in their annual OSHA training protocols.
employers within the healthcare setting
8:00am – 9:30am (No CEU)Basic PC Troubleshooting ToolsCorina Leon, Owner, GJD Solutions
Learn how your PC hardware works and what you can do to troubleshoot and fix common problems. You will learn troubleshooting techniques to fix many of the most common PC problems. This course will coach you on how to narrow down problems and find solutions.
8:00am – 9:30am (1.5 CEU, 20%)Don’t Make Hygiene Your Practice’s “Loss Leader” — Enhance Hygiene to Improve Patient Care and Retention
Robyn Thomason & Katie Fornelli, California Dental AssociationSponsored by CDA Practice Support CenterAre you frustrated by patient cancellations and failed appointments? Do you wonder how you can make your hygiene schedule more efficient? Do you question whether your hygiene compensation structure is fair? How do you work breaks into a busy hygiene department? Learn how your hygiene department can be a valued benefit to your practice.
8:15am – 9:45am (1.5 CEU, 20%)Becoming a Customer Service StarKim Parker, Vice President, California Employers Association
Customer service is receiving a great deal of attention in almost every business and industry. This presentation is to measure and increase customer service performance in both employees and managers. In Becoming a Customer Service Star you will learn the five points or facets of customer service.
9:45am – 11:45am (2 CEU, Core)Infection ControlLaDonna Drury-Klein, RDA, CDA, BS
This course includes the latest language pertaining to the Dental Board of California’s (DBC) Infection Control Regulations. This course will include subject areas such as the proper use of surface disinfectants, instrument care, sterilization procedures and barrier techniques.
of the patient via infection control protocols as dictated by regulation
perspective of the dental office and their staff
intent of the language and how to better utilize the regulations in their workplace
unlicensed dental assistants effective this year.
This course does NOT qualify for unlicensed dental assistants’ mandatory education requirement. Only a Board-approved 8-hour program meets the educational requirements for unlicensed staff effective 1/1/2010.
9:45am – 11:45am (2 CEU, 20%)A Day in a Dentrix Office: Let’s Go Chartless!Susan Lukins, Certified Dentrix Trainer, Henry Schein Dental
This course will focus on the flow of working in a Dentrix chartless office. It will cover scheduling new patient appointments with on-line patient questionnaires, patient charting, perio charting, treatment planning and case presentation.
9:45am – 11:45am (2 CEU, 20%)Reduce Missed Appointments Without Losing Patients… During These Challenging Economic TimesKerry Straine, President, Straine Consulting
How does your practice measure up? Are you competing with your patients’ “other” appointments?
give for missing their appointments
administrative reasons
missed appointments
10:00am – Noon (2 CEU, Core)It’s Not What You Say…Or Is It? Effective Communication & Enrollment Skills for the Dental TeamKaren Davis, RDH, BSDH, RDHMP
Today’s dental consumer needs compelling reasons to invest two of their most valuable commodities: time and money in their dental health when “everything feels just fine.” For successful treatment enrollment today’s dental team must invest in mastering the art of effective communication...an investment that has substantial and long-lasting returns!
THURSDAY February 3, 2011 Course Descriptions & Objectives
SDDS MIDWINTER CONVENTION 2011
KEY
= courses intended for dentists
= courses intended for hygienists
= courses intended for assistants
= courses intended for front office
LR
OR
licensure= renewal
course
OSHA= renewal
course
LROR
20 | The Nugget Sacramento District Dental Society
THURSDAY February 3, 2011 Course Descriptions & Objectives (continued)
10:00am – Noon (2 CEU, 20%)Eaglesoft — Power Personalized! Lucinda Marquez, Technology Advisor, Patterson Dental Supply
This course will explore the newly redesigned accounting and scheduling processes, the Core of your day to day operations. Patterson Eaglesoft software helps you run a successful dental practice by managing all front office, clinical and imaging procedures using a single patient record. Come learn all about this powerful new software and how it will open up infinite possibilities for your practice management.
10:00am – Noon (2 CEU, 20%)What DO Patients Really Want?Greg Psaltis, DDS
This presentation deals with the findings of a dental survey in which more than 20,000 patients answered the questions, “What do you like about dental practices?” and “How would you make a dental practice better?” The top 10 responses are listed and the ensuing conversation concerns strategies for implementing these ideas into a practice.
10:30am – Noon (1.5 CEU, Core)Practical Implant Dentistry for the General Dentist —Part ITim Silegy, DDS
This program is targeted toward the general dentist who wants to incorporate placing and restoring single tooth implants in the office. Part I begins with a discussion of the potential implant market that exists in the general dental practice. Barriers to success will be explained and participants will be given the tools necessary to break them down. The focus will then shift to patient selection and evaluation of the potential implant site. The benefits of various diagnostic studies will be reviewed and a simplified approach to implant planning will be explained. This session will conclude with a tutorial on extraction techniques and socket preservation techniques.
1:00pm – 3:30pm (2.5 CEU, Core)Practical Implant Dentistry for the General Dentist — Part IITim Silegy, DDS
The afternoon session will continue where the morning left off. The concept of immediacy will be discussed and participants will understand how immediate temporization enhances the implant result. Finally, attendees will be exposed to immediate implant placement and temporization following dental extraction in the esthetic zone.
1:15pm – 2:45pm (1.5 CEU, 20%)Real Issues & Real SolutionsRobyn Thomason & Katie Fornelli, California Dental AssociationSponsored by CDA Practice Support Center
This course will examine a typical day in the practice and provide a variety of solutions to the many challenges you face each day. CDA’s Practice Support analysts will walk you through a normal day and present solutions and resources you can implement right away.
1:15pm – 3:15pm (2 CEU, Core)Creating the Ultimate Doctor-Patient Hygiene ExamKaren Davis, RDH, BSDH, RDHMP
Learn how to prioritize the dental hygiene appointment through strategic screenings and turn that magical 5 to 7 minute doctor’s examination into one that confirms diagnosis, answers patient’s questions and generates treatment… without running everyone’s schedule behind!
conversations
1:15pm – 3:15pm (2 CEU, Core)If You Can’t Beat’ em, Enjoy ThemGreg Psaltis, DDS
Have you ever wondered why pediatric dentists love their work? Imagine seeing nothing but children all day! For some, this may sound like your worst nightmare. Attend this engaging and informative program and discover simple keys to the best kept secret in dentistry—the joy of children. Child-friendly terminology, appropriate appointments and specific positive feedback are all parts of the successful visit for a child. Audience participation enhances the understanding of the child’s dental experiences. Parent guidelines will also be discussed.
1:15pm – 3:15pm (2 CEU, 20%)Increase Cash Flow & Improve Internal Controls with a Sound Financial Policy… During These Challenging Economic TimesKerry Straine, President, Straine Consulting
How does your practice measure up? Do you like being owed money?
through the practice
SDDS MIDWINTER CONVENTION 2011
www.sdds.org December 2010 | 21
THURSDAY February 3, 2011 Course Descriptions & Objectives (continued)
FRIDAY February 4, 2011 Course Descriptions & Objectives
1:30pm – 3:30pm (2 CEU, 20%)Softdent: What’s New, Tips and TricksKathy Overman, Certified Trainer, Carestream Dental, LLC (formerly PracticeWorks)
This course is for the dental team interested in utilzing the latest software features of Kodak Softdent practice management software. This program provides a networking opportunity with other practices as well as a trainer’s perspective. By the end of this course, you will be familiar with the new modules and features of the latest versions, including version 14 and the latest electronic services that are available. General knowledge of Kodak Softdent practice mangement software and current use of version – 14 is recommended.
2:00pm – 5:00pm (3 CEU, 20%)Good Intentions — Bad OutcomesBeverly Kodama, DDS & Art Curley, Esq. Sponsored by The Dentists Insurance Company (TDIC)
It is natural to want to please patients, especially since happy patients return and refer their friends. Patients may insist upon impractical dental outcomes. Adhering to unrealistic demands requires additional time and may place patients at risk. Busy practice owners may also become dependent upon certain employees to take over key management functions. When this happens, everyday tasks that accompany owning a business are forgotten and lead to possible employee dishonesty.
is realistic in his or her treatment expectations
to warning signs
embezzlement
This course qualifies TDIC policyholders for a 5% professional liability discount.
8:00am – 9:00am (1 CEU, 20%)Courage to Coach — Inspire Them, Don’t Fire Them!Mari Bradford, Human Resource Hotline Manager, California Employers Association
Coaching — nobody has time to do it. But, as managers, we all have to. What’s the best way to handle difficult coaching decisions? Frank Pacetta of Xerox once said, “You win with people if you cherish them, develop them and show them that you sincerely care about their success.” The cost of turnover is equal to about 30% of a new hire’s annual salary. In this training, you will learn how communication is the key to any good relationship, and the importance of leaders to continually assess, develop and improve their skills. You will also learn nine steps of a great coach and the benefits of on-the-job training. This training program will provide participants with real-world skills to effectively coach employees to increase performance.
3:15pm – 5:15pm (2 CEU, Core)California Dental Practice ActLaDonna Drury-Klein, RDA, CDA, BS
The Dental Board of California (DBC) requires all licentiates and permit holders to receive two CE units in the area of California Dental Practice Act (CDPA). This course meets all required elements such as scope of practice, license renewal requirements, use of auxiliaries in a dental practice, laws governing the prescription of drugs and acts in violation of the CDPA. This course will also include the newest scope of practice requirements for dental assisting and their impact on the licensing process.
worker as mandated by the CPDA
in order to demonstrate how violations affect the laws of the profession
day-to-day activities
This course qualifies for unlicensed dental assistants mandatory education requirement, effective 1/1/2010.
3:45pm – 4:45pm (No CEU)New Graduates: Understanding Associate Agreements, Leases & PartnershipsBette Robin, DDS, JD
This course will explore various options newly graduated dentists should consider when signing associate agreements. Also covered will be issues and things to consider when leasing and entering into a partnership agreement, as well as the advantages of buying a practice.
8:00am – 9:00am (No CEU)What’s “Your” Number?Steve Raymond, Investment Advisor Representative
Early career priorities and desires can cause many people to delay planning for their retirement years. This presentation will help you figure out how much income you will need to support your retirement activities, determine how much your current assets will be worth when you retire and create a plan to bridge the gap. It is never too early or too late to get started.
JANUARY 21, 2011PRE-REGISTRATION DEADLINE — SIGN UP TODAY!
SDDS MIDWINTER CONVENTION 2011
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22 | The Nugget Sacramento District Dental Society
FRIDAY February 4, 2011 Course Descriptions & Objectives (continued)
9:30am – Noon (2.5 CEU, Core)Principle-Based Dentistry to Achieve Aesthetic SuccessMichael Miyasaki, DDS
Transcending the individual materials are principles that must be followed to achieve both clinical and practice success with conservative aesthetic treatment. This presentation will show you the principles you must follow and the materials you should use to increase your efficiency, patient satisfaction, profitability and enjoyment from your profession when doing minimally invasive aesthetic dentistry.
9:45am – 11:45am (2 CEU, Core)Innovations in Stannous Fluoride Dentifrice TechnologyPam Hughes, RDH, MSSponsored by Procter & Gamble Professional Oral Health
Gingivitis, caries and dentinal hypersensitivity are common oral problems affecting millions of adults. Stannous fluoride provides benefits for plaque, gingivitis, caries and sensitivity and may be found in several OTC and Rx products. A dentifrice containing the Polyfluorite System™ has been introduced, providing therapeutic benefits of stabilized stannous fluoride without the stain. This is the first to combine stabilized stannous fluoride and sodium hexametaphosphate. This course will review the clinical data and therapeutic benefits the Polyfluorite System provides.
gingival inflammation and bleeding, its benefits for caries protection and dentinal hypersensitivity.
care regimen.
9:45am – 11:45am (2 CEU, Core)“What in the World is That?” A Review of Oral Soft Tissue DiseasesLane Thomsen, DDS
This course will review the most common and most important soft tissue lesions likely to be encountered in a general dental practice. Emphasis will be placed on recognizing the clinical features most helpful in differentiating one lesion from another. Current treatment of these conditions will also be discussed.
office and describe some of the common treatment modalities
lichen planus
Sign up 5 staff, get the 6th
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8:15am – 9:15am (1 CEU, 20%)Oh My Aching… EverythingHeidi Jones, DC, QMESponsored by TDIC Insurance Solutions
Do you go home every night with a sore neck, back or hands? Do you know that if you change just one thing about the way you work, some of your pain could be relieved? In this course, you will learn techniques to alleviate and avoid pain and possible surgery through preventative self-care measures with exercise and ergonomic considerations.
8:00am – 9:30am (No CEU)Practice Transitions, Important Issues to Consider When SellingBette Robin, DDS, JD
This course will explore various dental practice transition options and discuss the advantages and tax ramifications of each option. Strategies to maximize value and enhance the desirability will be the concluding topic.
9:30am – 11:30am (No CEU, 20%)Tried & True Tricks of the Dental Benefits Game — Making the Most Out of Insurance BillingGreg Alterton & Patti Cheesebrough, California Dental Association
One of CDA’s best member benefits is providing resources to assist staff in insurance billing, options and systems that will enhance the practice. The CDA Dental Benefits Handbook is designed to assist office staff to explain dental benefits to patients and submit claims to dental benefit carriers. This course will include information on eligibility verification, filing claims, avoiding common claim filing errors, COB and the claims appeal process.
9:30am – Noon (2.5 CEU, Core)Successful Techniques & Materials in Aesthetic Conservative Dental TreatmentJames Dunn, DDS
This course will discuss proven materials and techniques needed to treat aesthetic dental defects including diagnostic tools, digital photographic communication techniques, proper materials selection and clinical techniques from resin infusion of early caries, adhesive choices, composite selection and use, current ceramic choices and methods of cementation. For all of these materials and treatments to work, you will need to understand principles of smile aesthetics and patient cooperation in choosing treatment that meets their needs.
clinical results
position in anterior restorations
successfully communication with patients in diagnosis, treatment/planning and with laboratories and marketing media
SDDS MIDWINTER CONVENTION 2011
www.sdds.org December 2010 | 23
FRIDAY February 4, 2011 Course Descriptions & Objectives (continued)
10:00am – Noon (2 CEU, Core)California Dental Practice ActBette Robin, DDS, JD
Legal issues increasingly plague dentists in today’s modern practice. This is a practical seminar that meets and exceeds the California Dental Board’s continuing education requirement for the Dental Practice Act.
1:30pm – 3:30pm (2 CEU, Core)Evidence-Based Decision Making Made Easier: Implications for DentistryPam Hughes, RDH, MSSponsored by Procter & Gamble Professional Oral Health
Information overload is a growing problem for dental practitioners. We are expected to digest new clinical data from hundreds of studies each year while patients are given new health-related information daily. Using currently published systematic reviews on various dental products and some clinical practice recommendations, participants will be introduced to a step-by-step approach for identifying the best quality research as they make informed decisions.
professional in evaluating clinical research.
the process of gathering information.
1:30pm – 3:30pm (2 CEU, Core)Infection ControlLaDonna Drury-Klein, RDA, CDA, BS
This course includes the latest language pertaining to the Dental Board of California’s (DBC) Infection Control Regulations. This course will include subject areas such as the proper use of surface disinfectants, instrument care, sterilization procedures and barrier techniques.
of the patient via infection control protocols as dictated by regulation
perspective of the dental office and their staff
intent of the language and how to better utilize the regulations in their workplace
unlicensed dental assistants effective this year.
This course does NOT qualify for unlicensed dental assistants’ mandatory education requirement. Only a Board-approved 8-hour program meets the educational requirements for unlicensed staff effective 1/1/2010.
1:30pm – 4:00pm (2.5 CEU, Core)Dental Photography: Visually Communicating with Patient Records, Patients, Laboratories & MarketingJames Dunn, DDS
This course will present a simplified approach to dental photography, both for record keeping and more professional communication with patients, laboratories, referrals and marketing. This course will discuss and show how to choose the best camera equipment, image taking accessories, lighting, a simplified office portrait system, and how to manage the images from capture, to computer to patient, laboratory, referral or marketing.
records and communication images as well as before-and-after portraits
1:30pm – 4:00pm (2.5 CEU, Core)Principle-Based Dentistry to Achieve Restorative SuccessMichael Miyasaki, DDS
Transcending the individual materials are principles that must be followed to achieve both clinical and practice success with conservative aesthetic treatment. This presentation will show you the principles to follow and the materials to use to increase efficiency, patient satisfaction, profitability and enjoyment from your profession when doing minimally invasive restorative dentistry.
1:30pm – 4:00pm (2.5 CEU, Core)“What in the World is That?” A Review of Oral Bony LesionsLane Thomsen, DDS
This course will review the most common and most important oral bony lesions encountered in a general dental practice. Emphasis will be placed on recognizing radiographic features most helpful in differentiating one lesion from another. Current treatment of these conditions will be discussed.
1:45pm – 3:45pm (2 CEU, 20%)The Five Biggest Mistakes Stifling Productive Schedules — Discover: The Difference that Makes the Difference Melinda Heryford, Owner, Heryford & Associates Practice Management Consultants
Why are some practices having record highs and others are going cutting back days? This course is designed for the front office with benefits to the entire team. “The difference that makes the difference,” is you and the conversations you are having with each patient and with the conversations you are having with each other. Recognize why developing and sustaining “connection” produces long term profitable results. In this course, we will move beyond the basic practice management suggestions to open the gates to productivity.
SDDS MIDWINTER CONVENTION 2011
LR
LR
KEY
= courses intended for dentists
= courses intended for hygienists
= courses intended for assistants
= courses intended for front office
LR
OR
licensure= renewal
course
OSHA= renewal
course
24 | The Nugget Sacramento District Dental Society
31ST ANNuAL SDDS MiDWiNTEr CONvENTiON
February 3–4, 2011
UNDER THE BOARDWALKE E
SDDS PRESENTS THE 31ST ANNUAL MIDWINTER CONVENTION & EXPO
Under the
oardwaLUnder the
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www.sdds.org December 2010 | 25
sacramento District Dental society foUnDation A ChAritAble 501-C3 orgAnizAtion
SAve the DAte For the FouNDAtioN gAlA!
mar. 162011
apr. 202011
JUNe 22011
CrOWns FOr kIDs granD TOTal sO Far: $85,000Can we collect another $15,000 before the end of the year?
209.594.5200Call if you have crowns to donate — Your jar doesn’t need to be full!31ST ANNuAL SDDS MiDWiNTEr CONvENTiON
February 3–4, 2011
UNDER THE BOARDWALKE E
SDDS PRESENTS THE 31ST ANNUAL MIDWINTER CONVENTION & EXPO
Under the
oardwaLUnder the
… down by the C-e (e-e-e) …
SmileSacramento!
sileNt oN-liNe aUctioN
cocktails, diNNer & live aUctioN
eNtertaiNmeNt & daNciNg
don’t Miss out!
Are you A MeMber oF the FouNDAtioN?
tWo WAyS to JoiN: DUES CHECK OFF: on your annual dues statement
NuGGet iNsert: at the center of this magazine
it’s OnlY $75!
GeTinToTHe…
WhAt you givE is WhAt WE cAn do!
More info: www.sdds.org/holidaygiving.htm
26 | The Nugget Sacramento District Dental Society
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usbank.comMember FDIC
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U.S. Bank Practice Finance provides the benefits of working with astrong and stable financial institution, along with extensive knowledgeof the dental industry, giving us a thorough understanding of yourpractice’s financial needs. We offer financing for:
• Acquisitions • Buy-ins• Practice expansions • Start-ups• Practice debt refinance • Equipment
With industry-leading performance metrics, U.S. Bank has adisciplined approach to deliver solutions to dentists. Some of ourprogram benefits include:
• 100% financing – no down payment required• Competitive rates and repayment structures, allowing you to pay
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yOu are a DenTIsT. You’ve been to school, taken your Boards and settled into practice. End of story?
Not quite. Employee evaluations, hiring and firing, labor laws and personnel files are an important part of being an employer. Are you up on the changes that happen nearly EvErY January 1st?
in this monthly column, we will offer information pertinent to you, the dentist as the employer.
yoU
28 | The Nugget Sacramento District Dental Society
New Paid Leave LawJANuAry 1, 2011From Mari Bradford (California employers Association)
the Dentist, the employer
DetailsTo qualify for this new leave, an employee must provide the employer with written verification of his or her status as an organ or bone marrow donor and the medical necessity
for the donation. Leaves may be taken in one or more periods, and during any period of leave, employers must maintain and pay for coverage under a group health plan. Leave taken cannot be considered a break in an employee's continuous service for the purpose of salary adjustments, sick and vacation pay accrual, annual leave or seniority. An employer may require employees to use up to five days of accrued sick or vacation time for bone marrow donation leave and up to two weeks of such time for organ donation leave
SummaryGovernor Schwarzenegger added a new paid leave requirement for California employers with 15 or more employees when he signed Senate Bill 1304. This new law, effective January 1, 2011, gives eligible employees up to 30 days' paid leave in any one-year period for organ donation and up to five days' paid leave for bone marrow donation.
What This MeansPrivate employers of 15 or more employees should update their policies and practices to ensure that they are prepared for the law's January 1 effective date.
To Do list: 1. Develop a written verification form for
employees to submit as part of their leave request and ensure that the new leave is not considered a break in service under current benefits policies.
2. Train your managers and supervisors on all of the leave requirements of California law. (Did you know there are more than 21 leave laws in California?)
(unless otherwise provided by a collective bargaining agreement). Upon returning from leave, an employee must be restored to the same position or to a position with equivalent status, pay and benefits.
• Thisleavedoesnotrunconcurrentlywithany leave taken pursuant to the Family and Medical Leave Act ("FMLA") or the California Family Rights Act ("CFRA").
• Thismeansthatemployeeswillbeentitledto this leave in addition to any FMLA or CFRA leave.
This law protects employees from retaliation for exercising their leave rights and prohibits employers from interfering with their efforts to take such leave.
Did you know there are more than 21 Leave Laws in California?
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The UC Davis Internship and Career Center (ICC) is excited about our new partnership with the Sacramento District Dental Society that has led to the creation of 80 dental internships. These internships are part of the wide variety of pre-health internships available for UC Davis undergraduate students through the ICC.
Four times a year, we place over 500 UC Davis interns in a variety of health specialties (e.g. Pharmacy, Optometry and Nursing) in Davis and the greater Sacramento area. To receive one of these highly coveted internships, UC Davis students must first register to participate in our online sign up process. Next, the student chooses an internship site in their area of interest and finally they select a day/time option that fits into their academic schedule. The minimum commitment for UC Davis students to complete an approved academic internship is 40 hours and 10 weeks.
For many UC Davis students, the internship is their first experience in a professional environment. To prepare the students for their internship experiences, the ICC Coordinators meet with the students to discuss professionalism. During the meetings, we clearly define our expectations regarding professional attire, time commitment, initiative demonstration, approachability, communication and appropriate use of electronic equipment. If a UC Davis student does not meet the agreed upon expectations, they are restricted from interning with any of our internship sponsors for six months. Upon completion of the 10 week internship, the UC Davis pre-dental student writes a final report about their experience and their supervisor completes an online intern evaluation form. Completion of the internship, final report and supervisor’s evaluation earns the student Transcript Notation. Transcript Notation is
an official documentation of their internship on their academic transcript.
Internships benefit everyone involved! As an intern, a UC Davis student gains first hand experience by shadowing and working with a professional dentist. The internship experience helps the student redefine or reaffirm their career interests and goals. And, as an internship sponsor, the dentist gains additional help with their special projects as well as invests in the future of dentistry. Some dentists have found that their UC Davis student has been so helpful that the student has been invited to extend their commitment through a second academic term.
Fifty-six dentists have already agreed to sponsor an intern; are you ready? Please email Andrea Hanson, alhanson@ucdavis.edu with the number of interns needed, desired work schedule and office contact information. Make sure everyone in your office is aware that a new UC Davis intern will be joining the team. This ensures that when the student calls, you will be ready to get started.
Submitted by Andrea Hanson and Janice Morand, Coordinators, Health and Biological Sciences, uC Davis internship and Career Center
“i gained a lot of knowledge on orthodontics. The doctors and assistants are very kind and willing to teach me and explain the processes to me.”
“After having done these observations and hands-on experience, i felt more inspired and encouraged.”
“Through this internship, i was also able to further set educational and career goals for myself, and also to better myself for the many things i still have to learn in order to be a successful student in the process of achieving my goal of becoming a dentist.”
“This internship was a very eye-opening experience in the sense that i actually got to work in a field that i thought i knew a lot about, but actually has many more aspects to it than just a doctor cleaning teeth.”th
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, in
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30 | The Nugget Sacramento District Dental Society
the strongest bond I know: That between a mother and her child. Mothers will simply leave, abandoning their children. That’s why it is often called the ‘walk away drug.’ With increasing frequency, these children are being raised by foster parents, grandparents and, in some cases, great grandparents.
home, Sweet home
A child’s environment, as well as a history of Adverse Childhood Experiences (ACEs), may ultimately affect that individual’s health (5), social interaction, mental abilities, school performance, and the predict a potential for future drug use . Both younger and older children of Meth users are often neglected. Parents, as well as the home itself, pose great risks to the children. (9) Kids who come from a broken, drug abusing home often have trouble fitting in and may develop issues with self-regulation and socialization. (9)
is Mom cooking Meth instead of dinner?
Houses used to prepare meth become their own danger zones. Consider that, from 2000 to 2002 alone, the number of children present at seized clandestine meth labs has doubled (2). In the cases of meth lab busts
A research article written as part of a pre-dental internship at Pleasant Valley Dental, El Dorado, CA
Facts shine a light on the danger facing children whose families are involved with methamphetamine.
Mom and Dad manufacture, distribute and/or use methamphetamine. How does it affect their children?
is Mom sharing drugs with her fetus?
Approximately 10% of babies treated in the neonatal intensive care unit at UC Davis Medical Center between 1990 and 2002 had been exposed to methamphetamine. 560 of the babies that tested positive for drugs were exposed to methamphetamine and 325 had been exposed to cocaine. (1) Neonates born to mothers using methamphetamine are small for their gestational age, have abnormal sleeping patterns, more irritability, and hypersensitivity to sound. (2)
In El Dorado County, it is not unusual to see childreninthedentalclinic,ages2,3,4,&5, having multiple extractions due to child neglect by meth addicted parents. Meth breaks
Collateral Damage:hoW FAllout FroM ADult MethAMphetAMiNe uSe AFFeCtS ChilDreN
in Washington State, thirty-five percent had children present at the time of the raid (8). Younger children are severely at risk in these homes due to their crawling and hand-to-mouth behaviors (7). In addition to risks associated with cooking meth, the areas where children play are often contaminated with toxic waste, used needles and razor blades. (2). Dangerous products and byproducts of cooking coat the walls, tables, floors, ceiling fans, food, and utensils of the homes and are easily absorbed into the skin, intestines, and lungs (7).
Children encounter multiple problems while growing up in the care of meth users, in homes where meth is cooked, and in houses that were formerly meth labs. (4) WHY? Because synthesizing meth uses a wide array of chemicals, many of which are known as “extremely hazardous”: Ether, acetone, chloroform, muriatic acid, engine starter, brake cleaner, perchloric acid, Freon, toluene, sulfuric acid, hydrochloric acid and phosphine gas (6). Meth “labs,” houses saturated in chemicals and vapors, are often uncovered when a careless parent causes a fire or explosion that alerts law enforcement (5).
Busted!!!
After an incident, Emergency Medical Services (EMS) and the police arrive, only to be faced with chemical contamination and personal harm while rescuing children. The results are best stated by one social worker: “Because of the contamination of clothes, belongings, and the house, children removed from meth labs cannot take any of their possessions, clothes or familiar comfort objects, which adds to the trauma of out-of-home placement” (9). Another on-site hazard is phosphine gas, an extremely flammable and explosive by-product which can causes respiratory collapse, cardiac failure and pulmonary edema (6). Children who live in houses that were formerly meth labs have developed symptoms generally associated with chronic meth use.
Alex Faigenpre-dental Student,
edinboro university of pennsylvania
Mitchell A. Goodis, DDS, lt col, uSAF (ret)
(pictured)
Left: Abscesses and multiple caries present in daughter of meth user.
Right: Young mother of the child has similar dental issues. Grandma is also an addict. The child is being raised by her great-grandfather.
(Photos used with permission)
from the Dental health committee…
www.sdds.org December 2010 | 31
Chronic, infrequent, or even one time exposure to the chemicals and toxins related to meth and its production carries many serious health effects. After exposure, the most common complication in children is rhabdomyolysis, a muscle degrading illness. Additionally, elevated heart rate, vomiting, agitation, and inconsolable crying can be present (2). Often, children are too afraid or unable to alert responsible adults to their position due to the fear of physical harm they might receive from angered parents.
School Daze
Teachers may become aware of potential drug involvement when a student exhibits behavioral and/or scholastic difficulties. School employees and nurses should be cognizant of the warning signs of meth exposure, especially frequent untreated illness, sweet pungent chemical smells, changes in personality, aggressive behavior and lack of academic progress (8). Children may also experience problems in social settings among their peers. Younger kids demonstrate a multitude of learning difficulties in school resulting from sensory integration problems: Autism, Developmental disorders and Attention Deficit Hyperactivity Disorder; all directly tied to the damage meth has done to their brain as well as to environmental factors. (10). The lack of an active and healthy social environment can cause malfunctions in the establishment of sound neural connections and can result in undersized regions of the brain which are necessary for proper emotional development (11). Children with prenatal meth exposure experience a difference in white matter
structure and maturation, causing abnormal brain development. (12). Again, there is an increased potential for drug abuse. Meth use by parents causes a child to develop feelings of inadequacy, low self-esteem, lack of control and a sense that he has tacit approval to do the same, often spiraling them into a future of drug use (3)
So, what about the children?
It is obvious that the issue of children and their exposure to the world of methamphetamine needs to be addressed. Remember, one time is all it takes to become hooked and potentially face a lifetime of addiction.
Works cited
1. Jewett, Christina, “New Drug Wave Delivers ‘Crank Babies,” The Sacramento Bee, S17 April 2005, p. 1.
2. “Children in Methamphetamine “Labs” in Oregon.” CD Summary: An Epidemiology Publication of the Oregon Department of Human Services. 52.16 (2003).
3. El Dorado Union High School District Healthy Kids Survey Comparison, 2002 and 2004, January 2005 Report, table 14.
4. Doligosa Jr, F., Family’s World Shaken by Former Meth Lab, Rocky Mountain News, 20 Feb, 2006.
5. Indiana: The Sabatino Meth Lab Home Story, Meth Lab Homes, 27 August 2009. http://Methlabhomes.com/2009/08/inidana-sabatino-meth-lab-home-story/
6. Ells, Mark JD., Sturgis, Barbara PhD., Wright, Gregg MD. “Behind the Drug: The Child Victims of Meth Labs.” National Center for Prosecution of Child Abuse. 15.2 (2002).
7. Grant, Bell, et. al., “Evidence of Methamphetamine Exposure in Children Removed from Clandestine Methamphetamine Laboratories.” Ped i a t r i c Emergency Care , 26.1(2010), 11 January 2010. www.pec-online.com.
8. Denchy, Janice. “The Meth Epidemic: Its Effect on Children and Communities.” Journal of School Nursing. 22.2 (2006) pp,63–5.
9. Risks of Meth Exposure to Children. Minnesota Department of Health. 11 January 2010 www.health.state.mn.us/divs/eh/meth.
10. Shaw, R, Children: The Real Victims of Meth Exposure, Blank Children’s Hospital, Desmoines, IA 50309
11. Wesson, Kenneth A. ScienceMaster.com. “Early Brain Development and Learning.” 15 January 2010. http://www.sciencemaster.com/columns/wesson/wesson_early_01.php.
12. American Academy of Neurology. “Prenatal Methamphetamine Exposure Linked To Abnormal Brain Development.” ScienceDaily 16 April 2009. 14 January 2010. http://www.sciencedaily.com/releases/2009/04/090415162642.htm.
32 | The Nugget Sacramento District Dental Society
yOu are a DenTIsT. You’ve been to school, taken your Boards and settled into practice. End of story?
Not quite. Are you up to speed on tax laws, potential deductions and other important business issues?
in this monthly column, we will offer information pertinent to you, the dentist as the business owner.
adjudicate the claim. We find that most delays in payment are because plans require additional information, and that 30-day clock doesn’t start until they receive what they require. The other wrench in the system is that about 40-50% of claims are received by self-funded dental plans, which are regulated under federal ERISA law, and in ERISA there is no “prompt-payment” requirement. There is in ERISA a requirement to notify the claimant within 30 days whether the claim will be paid, but it isn’t a requirement to actually pay within 30 days.
If a doctor has some outstanding unpaid claims, he / she should be encouraged to give
is there a “time limit” that insurance companies must comply with in regard to payments?
There is a “prompt payment” provision in state law for all insurances (PPOs, HMOs, indemnity), and it’s 30 days after receipt of a “complete claim.” Dental plans assert that they pay about 95% of all claims within 20 days or so, but there can be hang-ups. The main one is the requirement to pay within 30 days of receipt of a “complete claim.” A complete claim is one that is accompanied by all necessary documentation, notes, perio-charts, x-rays, whatever the plan requires to
CDA a call, specifically to talk with Patti Cheesebrough in the Practice Support Center (916-554-4994). Give her the details of those claims that are outstanding: what plans, how long and so forth, and we can look into it.
Dental plans assert that they pay about 95% of all
claims within 20 days or so, but there can be hang-ups.
Prompt PaymentFroM iNSurANCe CoMpANieSFrom Greg Alterton (public policy Analyst, CDA)
yoUthe Dentist, the business owner
cdAHOUSEof delegates
Fun times! Surf’s up!Drs. Vic Hawkins and
Viren Patel.Drs. Bob Gillis, Kelly Giannetti
and Adrian Carrington.
Dr. Christy Rollofson, new Chair of CDA’s
Council on New Dentist.
Dr. Jones receives the ADA Golden Apple
Award for SDDS member retention!
“the girls” — Drs. Giannetti, Kodama and Archibald.
Dr. Gary Ackerman (Reference Committee Chair)
at the podium.
www.sdds.org December 2010 | 33
YOu ASKED FOr THiS!
Nugget Survey 2009
The 2010 meeting of the California Dental Associations House of Delegates (HOD) took place last month. For three days, over 200 delegates from across the state met in Beverly Hills to conduct the business of our Association. A large percent of the delegates were first time attendees of the House and what they witnessed was one of the most efficient and effective HOD many of us old timers had ever been involved in.
Detailed reports were filed on Workforce Issues and Barriers to Care. The reports outlined the problems and potential strategies for addressing these concerns; a final report will be presented at next year’s HOD. In addition, the consensus statement and guidelines on Perinatal Oral Health was also approved.
A variety of procedural issues with regard to Peer Review were discussed and approved. The issues included such items as revisions to the PR manual, PR training, specialty definition and the actions taken by HOD were an attempt to streamline the process and enhance the member benefit. The PR Council was encouraged to research new methods to augment existing PR training as well as the appropriate methods for assessing such training.
Of particular interest to the Sacramento component was a resolution brought forward by the Napa-Solano delegation. The February issue of SDDS’ The Nugget dealing with the Americans with Disability Act (ADA) and frivolous lawsuits sparked this proposal. The resolution was approved, unanimously; it calls for CDA to work to improve access to the disabled as well as protect small businesses
committee cornerFrom Your Delegates:2010 CDA hoD report
by researching the feasibility of requiring a ninety-day notice to cure before a lawsuit is filed (a ‘fix-it ticket’).
SDDS sponsored a resolution addressing our concerns regarding dental Geographic Managed Dental Care (GMC) in Sacramento. This resolution, unanimously passed by the Delegates, reaffirmed CDA’s opposition to the expansion of GMC and its desire to eliminate mandatory GMC Dental in Sacramento County. The House agreed that, as a first step toward that goal, CDA will work to make patient participation in GMC voluntary in Sacramento. In addition, CDA will investigate whether clear GMC performance measures exist and, if they do, work to ensure their enforcement. If GMC performance measures do not exist, CDA will work with the State Department of Health Care Services, SODS and other groups to establish them and the appropriate penalties for failure to comply. This was an enormous victory, not only for our local component, but also the 117,000 residents that are now required to enroll in GMC Dental.
Finally, the CDA Foundation raised over $150,000 at the silent auction it sponsored at the Presidents party for outgoing President Tom Stewart and incoming President Andy Soderstrom.
Saving the best news for last, I am pleased to report to you that all the items approved by this year’s HOD did not result in a single penny being added to your dues statement.
All in all it was a very successful and enjoyable HOD and, on behalf of my fellow delegates, we all were honored to represent you.
by Terrence Jones, DDS President, SDDS
QuOTable QuOTes FrOM sDDs DelegaTes
THuMBS uP FOR HOD 2010!
What are your thoughts about this year’s house of Delegates?
“SDDS sent a clear message and goal that led the House to choose to aid us in reducing our problem with GMC.”
“… the manner and diligence all the members representing our component conducted themselves with respect for each others’ opinion to the positive outcome of the resolutions presented.”
“… the cohesiveness of our delegation; the integrity of our delegates and our dedication to our profession not as individuals but for the good of dentistry.”
“Great CDA legislative success in 2010!”
“…the efficiency of the House – good job, Dr. Felsenfeld!”
“I’m proud of how our delegation worked with others to advance our ideas.”
“…framework to discuss difficult issues; deliberated and came to consensus fairly…”
“Got a great GMC resolution!”
“Success in areas that matter most to our component. Respect of the NuGGET in ALL of California!”
“The clarity of the vision SDDS had coming into the HOD combined with our values showed me how we were able to accomplish our goals. These goals will help dentists AND patients throughout the state!”
2011 MidWinter conventionGet all the info you need at:
www.sdds.org/MW2011.htm
lINkof the
mONTH
34 | The Nugget Sacramento District Dental Society
DENTAL SUPPLIESDESCO Dental Equipment
TonyVigil,President
916.624.2800www.descodentalequipment.com
916-624-2800800-649-6999
The Dental Equipment Specialists
4095 Del Mar Ave. #13Rocklin, CA 95677
www.descodentalequipment.com
2009since
FINANCIAL SERvICESFechter & Company
CraigFechter,CPA
916.979.7671 www.fechtercpa.com2009
since
HUmAN RESOURCESCalifornia Employers Association
kimParker,executiveVPMariBradford,HrHotlineManager
800.399.5331www.employers.org2004since
DENTAL SUPPLIESPatterson Dental
Jamesryan800.736.4688
www.pattersondental.com
PATTERSOND E N T A L
2003since
DENTAL SUPPLIESRelyAid
JimAlfheim,PresidentofSales&Marketing800.775.6412916.431.8046
www.relyaid.com2009
since
mAgAzINESacramento Magazine
BeckiPhilpott,MarketingDirector
916.452.6200www.sacmag.com2002
since
DENTAL SUPPLIESCrest / Oral B
kevinMckittrick•916.765.9101LaurenHerman•209.969.6468
www.dentalcare.com2002since
FINANCIAL SERvICESu.S. Bank
Janetrollofson,VP,WealthMgmtConsultant
916.498.3891www.usbank.com
You concentrate on their smile and we’ll concentrate on yours.We know your patients come first. We also know that this can make it difficult for you to concentrate on your own personal financial needs, and the needs of your practice. In The Private Client Reserve at U.S. Bank, you’ll work with a team who specializes in serving the dental profession. From day-to-day office management to personal finances, our dental experts will keep you smiling.
Janet Rollofson Vice President, Wealth Management Consultant 916.498.3891
Member FDIC
Life beyond the bottom line.
2010since
PRACTICE mANAgEmENT & CONSULTINgStraine Consulting
oliviaStraine•kerryStraine916.568.7200www.straine.com2003
since
CONSTRUCTIONAndrews Construction, inc.
Todd Andrews
916.743.5151 www.andrewsconstructioninc.com2002since
CONSTRUCTIONBlue Northern Builders
MarcDavis•MorganDavis•LyndaDoyle
916.772.4192 www.bluenorthernbuilders.com2007
since
mEDICAL gASESAnalgesic Services
GearyGuy,VPSteveShupe,VP
916.928.1068www.asimedical.com2004
since
FINANCIAL SERvICESFirst uS Community
Credit union
GordonGerwig,Business Services Manager
916.576.5650www.firstus.org2005since
PRECIOUS mETAL REFININgStar Refining
Jimryan,SalesConsultant800.333.9990www.starrefining.com2009
since
CONSTRUCTIONOlson Construction, inc.
Davidolson
209.366.2486 www.olsonconstructioninc.com2004
since
2003since
STAFFINg SERvICESResource Staffing Group
kathyolson
916.960.2668www.resourcestaff.com
2009since
FINANCIAL SERvICESAmeriprise Financial
ViolettaSitTerpeluk,CFP®,MBA,CrPC®
916.787.9988www.ameripriseadvisors.com/ violetta.s.terpeluk
DenTAL
2005since
DENTAL SUPPLIESHenry Schein Dental
nicoleDeuser,regionalSalesManager916.626.3002
www.henryschein.com
FINANCIAL SERvICES20/20 Financial Advisers
LeonardSimpson,rFC®,AiF®
Steve Raymond
916.989.3295www.2020fa.com2009since
FINANCIAL SERvICESMann, urrutia, Nelson, CPAs
JohnUrrutia,CPA,PartnerChrisMann,CPA,Partner
916.724.3980www.muncpas.com2010since
HOmE/AUTO/LIFE INSURANCELiberty Mutual
ManoVrapi916.649.1246x55884
www.libertymutual.com/manovrapi
2010since
FINANCIAL SERvICESFirst uS Community
Credit union
Lucas Rayburn
916.773.3343www.principal.com2010since
JOb PLACEmENT PERmANENT & TEmPORARY
dentassist
LisaSaiia,Director
916.443.1113www.dentassist.com2003since
FINANCIAL SERvICESunion Bank
JaniceVilland•Philipkong
916.979.7221www.unionbank.com2010
since
2010since
DENTAL SUPPLIESCarestream Dental (Kodak)
JohnMcCroskey,Accountexecutive916.320.2123
www.kodakdental.com
FINANCIAL SERvICESEagle West Group, inc.
Chrisnunn
916.367.4540www.eaglewestgroup.com2010
since
vEn
do
r M
EMb
Er A
v
End
or
MEM
bEr
b
DENTAL SUPPLIESSupply Doc, inc.
AminAmirkhizi,Ceo
877.311.7373www.supplydoc.com2010
since
www.sdds.org December 2010 | 35
TRANSITION bROkERWestern Practice Sales
TimGiroux,DDS,PresidentJohnnoble,MBA800.641.4179
www.westernpracticesales.com2007since
vEndor MEMbEr spotlights:
Family owned business with over 35 years of experience in supplies • Chain was founded in 2008 • Operation started with 12 items and has now grown to be a full service dental supplier with over 4000 items and 13,000 square feet of stocked inventory
prODuCTs anD serVICes
• Discounted dental supplies
• Full line of equipment, from sterilizers and digital e-rays
• Discounted dental lab
• repair and service department to maintain all your equipment
• Quality dental products at the lowest price available for your practice
• Quality comparable brands for all consumable items used
• Knowledge of products in the dental industry
• BEAT existing pricing with your current vendor
• Customer Service that is unmatched in our industry, by providing a team of an Account representatives and Office Coordinator to assist with all of your office’s needs.
• repair and equipment service at lowest price guaranteed
beneFITs, serVICes, speCIal prICIng anD/Or DIsCOunTs eXTenDeD TO sDDs MeMbers
All SDDS members will benefit from discounts up to 10% on all items
amin amirkhizi2945 Sierra Mills LaneSacramento, CA 95864Phone: 916.858.1333Fax: 916.200.1332Amin@supplydoc.com
9965 Horn rd, Ste A Sacramento, CA 95827 www.supplydoc.com
a full service law firm specializing in all business needs of a dentist
with offices located in San Francisco, Temecula and irvine, CA
Wood & Delgado is a full service law firm of attorneys specializing in representing dentists for over 28 years in such diverse areas as transition consulting, dental practice purchase agreements, dental partnerships agreements, dental MSO’s, dental space sharing agreements, dental corporations and LLC’s, real estate, Dental Board defense, estate planning, including wills and trusts, and other business transactions which a dentist will face during his or her career.
With offices in San Francisco, Temecula and Irvine and with attorneys licensed in most Southwestern states, Wood and Delgado provides legal services to a vast number of dentists and other medical professionals.
Wood and Delgado attorneys are highly knowledgeable and respected in the community. They have lectured extensively at dental conventions, dental societies and dental schools and have written numerous articles that have been published in dental publications such as “Dental Economics, “Journal of California Dental Association,” “Strategies for Success,” “Journal of Colorado Dental Association” and “The New Dentist.”
If you are looking for highly experienced and qualified dental transaction experts, Wood and Delgado is the firm for you.
Visit our website at: www.dentalattorneys.com for testimonials, articles, calendar of events; speaking engagements and CE Seminars. Submit a question or request for a FREE consultation on- line today!
speCIal OFFer TO all sDDs MeMbers Only
$1,000 off any Buyer/Seller Transition related services.
The law Offices of Wood and DelgadoPhone: (800) 499-1474Fax: (800) 511-2138www.dentalattorneys.com
we loveourSDDSVendorMembers!
vEndor MEMbEr A
vEndor MEMbEr b
karim amirkhizi132 Clunie DriveSacramento, CA 95864Phone: 916.858.1333Fax: 916.200.1332Karim@supplydoc.com
LEgAL SERvICESWood & Delgado
JasonWood
1.800.499.1474•949.553.1474 www.dentalattorneys.com2010
since
ADvertiSer iNDexDenTAl SupplieS, equipMenT, repAirAccurate Handpiece Repair . . . . . . . . . . . . . . . . . . . . . . . . 18Carestream Dental (Kodak) . . . . . . . . . . . . . . . . . . . . . . . . 34DESCO Dental Equipment . . . . . . . . . . . . . . . . . . . . . . . 34Henry Schein Dental. . . . . . . . . . . . . . . . . . . . . . . . . . 39, 34Patterson Dental Supply, Inc. . . . . . . . . . . . . . . . . . . . . . . 34Procter&GambleDistributingCo. . . . . . . . . . . . . . . . . . 34RelyAid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34Supply Doc, Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27, 34
FinAnciAl & inSurAnce SerViceS20/20 Financial Advisors of Sacramento, Inc. . . . . . . . . 5, 34Ameriprise Financial . . . . . . . . . . . . . . . . . . . . . . . . . . 34, 39Dennis Nelson, CPA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Fechter&Company,CPAs . . . . . . . . . . . . . . . . . . . . 15, 34Eagle West Group, Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . 34First U.S. Community Credit Union . . . . . . . . . . . . . 14, 34Liberty Mutual Insurance . . . . . . . . . . . . . . . . . . . . . . . . . 34Mann,Urrutia&Nelson,CPAs . . . . . . . . . . . . . . . . . . 9, 34Principal Financial Group . . . . . . . . . . . . . . . . . . . . . . . . 34TDIC&TDICInsuranceServices . . . . . . . . . . . . . . . 12, 39U.S. Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 34Union Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18, 34
huMAn reSourceSCalifornia Employers Association (CEA) . . . . . . . . . . . . 34, 42
MeDicAl GAS SerViceSAnalgesic Services, Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
oFFice DeSiGn & conSTrucTionAndrews Construction . . . . . . . . . . . . . . . . . . . . . . . . 26, 34Blue Northern Builders, Inc. . . . . . . . . . . . . . . . . . . . . . . . 34Henry Schein Dental. . . . . . . . . . . . . . . . . . . . . . . . . . 39, 34Olson Construction, Inc. . . . . . . . . . . . . . . . . . . . . . . . . . 34
prAcTice SAleS, leASe, MAnAGeMenT AnD/or conSulTinGCassidy / Turley (Greg Margetich) . . . . . . . . . . . . . . . . . . . . 6DBC Consulting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Henry Schein Dental. . . . . . . . . . . . . . . . . . . . . . . . . . 39, 34Professional Practice Sales.. . . . . . . . . . . . . . . . . . . . . . . . . 31Straine Consulting. . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 34TRI Commercial Real Estate (Gordon Stevenson). . . . . . . . 28Western Practice Sales. . . . . . . . . . . . . . . . . . . . . . . . . 11, 35
puBlicATionSSacramento Magazine . . . . . . . . . . . . . . . . . . . . . . . . . . . 14, 34
STAFFinG SerViceSdentassist. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 34, 36Resource Staffing Group. . . . . . . . . . . . . . . . . . . . . . . . . 34, 42
WASTe MAnAGeMenT SerViceSStar Refining. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
36 | The Nugget Sacramento District Dental Society
P a i D a D V e r t i s e m e N t
www.sdds.org December 2010 | 37
Reduce Your ChancesoF A tAx AuDit by John r. urrutia, cpA
Mann, Urrutia, nelson, CPAs (SDDS Vendor Member)
run your personal and business activities through the same account... no co-mingling of funds).
• Sitdownwithyouaccountantandmakesure your business is set up in the best tax structure possible.
• If you are making large donations, get areceipt from the organization acknowledging the amount and date of your gift.
• Keepagoodrecordofbusinessreceipts.
• Make sure your books are in order andyou have a good record keeping system (Quickbooks isoneof thebestprogramsout there for organizing your books).
i’m getting audited. now what?The traditional view of an IRS tax audit is a face-to-face contact with an IRS auditor. About one-third of IRS audits are in the form of letters asking for explanations of various tax items on a tax return or supporting documentation. If you receive a tax audit letter from the IRS, examine your records to determine the nature of the tax audit issue. The IRS may wish to audit the entire tax return or just a portion of it (for example, meals and entertainment or automobile and travel expenses). If the issue concerns documenting a tax deduction or a tax credit, you or your accountant would send the IRS copies of the appropriate documents. If the tax notice concerns a tax deduction or questions a tax position taken on the tax return, consult your tax advisor before responding to the IRS or have them generate a response for you — a satisfactory explanation can end the matter quickly. If only a portion of the tax return is to be audited by the IRS, you should bring only the tax records pertaining to that part of the tax return being audited by the IRS. A full tax audit will request all tax return information for that tax year.
In most cases the IRS tax notice will indicate which area of your tax return is being questioned. Follow these guidelines to prepare for a face-to-face IRS tax audit:
• Bringallthedocumentationrelevanttothetax item(s) in question, so that the evidence needed to support your tax case is available.
Over the last couple of years the number of IRS audits conducted has risen. More often than not, the target is the business owner.
Typically less than 2% of all individual income tax returns are chosen for audit. The IRS selects those tax returns that they believe to have high audit potential.
is there anything i can do to decrease my chances of getting audited?Your chances for an IRS audit could increase based on your profession, certain types of income, transaction types and the types of tax deductions you claim on your taxes.
In general, the odds of an IRS audit for someone in the $25,000 to $100,000 income bracket are less than 1%. For those making more than $100,000, the odds increase to 1.5%+. An increase for certain, but not a staggering percentage.
your chances of being audited by the irS are greater under the following circumstances:• Youareabusinessowner:TheIRSbelieves
most underreporting of taxable income and abuse of tax deductions occurs among those who are self employed. These individuals are audited by the IRS far more frequently than employees collecting a paycheck.
• Yourbusinessexpensesarelargeinrelationto the income on your tax return.
• Youownorworkinabusinesswhichreceivescash in the ordinary course of business.
• Youhavecomplexdeductions.
• YouhaveitemizeddeductionsthatexceedIRS levels (IRS is focusing on Home mortgage interest on loans over 1.1 million and large cash contributions).
• YouhaveapriorIRSauditthatresultedina tax deficiency.
• You are a shareholder or partner in anaudited partnership or corporation.
precautions to take now for a potential future audit:• Ifyouownabusiness,setupaseparatebank
account for the business (you should not
Bring documentation only for tax items specified in the IRS tax audit notice.
• Organizepapersaccordingtothetaxitemsin question, and make copies of them.
• Bringrelevantworksheetstoshowhowthetax figures in question were calculated.
• Do not volunteer tax information notrequested by the IRS. Be cordial but remember, “Loose lips sink ships.”
IRS tax audits are often prompted by large business losses over a period of several years, raising the question of how the owner made a living during that time. Large tax deductions for travel, entertainment and automobile expenses that don’t appear to relate to the company’s sales volume also can trigger an IRS tax audit.
if you are audited by the irS or are subject to an irS tax collection procedure, you have a number of rights:• You can have an accountant, lawyer or
enrolled agent represent you at an IRS tax audit. By giving your accountant a power of attorney for the audit, you need not attend, provided you don’t receive a summons from the IRS. This allows your accountant more time to confer with you and respond to tax questions from the IRS agent. This may also be a strategic advantage for you.
• YouhaveappealrightsinIRStaxcollections,such as tax liens, tax levies and property seizures. One possible reason to appeal an IRS tax lien, for example, is that the IRS lacks critical information about your tax case. You can seek hardship relief from the IRS if a property seizure would create a significant hardship. The IRS can waive tax penalties if you show you acted in good faith on the incorrect advice of an IRS worker.
An IRS video explains what to expect during the exam process. It includes segments on what work papers are required, what to do if you agree or disagree with the results of the audit and payment options if you owe.
To see the video, visit: http://kiplinger.com/letterlinks/audit
we’re blowing yoUr horn!
CoNgrAtulAtioNS to...Have some news you’d like to share with the Society? Please send your information (via email, fax or mail) to SDDS for publication in the Nugget!
38 | The Nugget Sacramento District Dental Society
Dr. Gregory Adams, for his participation in the California International Marathon (CIM) on December 5th.
Dr. Kenneth Moore, 2010 Asian Dentist of the Year through Sacramento Asian Dental Society.
Drs. Matt Comfort and Ron Rasi, on their participation in Crush 2010 at Conforto Vineyards / Rasi Ranch Vineyards. (photo below)
Dr. Wesley Yee and his wife, Nancy, on their 25th wedding anniversary!
Dr. Herbert Yee and his wife, Inez, on their 65th wedding anniversary! (photo below)
Dr. Steve Leighty, for his participation in NorCal Dental Clinic’s outreach in Ensenada, through the 49er Breakfast Rotary Club of Nevada City. Over 130 patients were registered, triaged and treated over two days.
Lisa Saiia (dentassist, SDDS Vendor Member), for the 2010 Wise Woman Award from the Sacramento Valley Chapter of the National Association of Women Business Owners. (more info, p. 36)
Drs. Rasi and Comfort embrace their inner vintner
Dr. Herbert Yee and his wife, Inez, celebrate their
65th wedding anniversary.
ThAnK you to the following “silent heroes,” serving the dental needs of students at Hiram Johnson’s Dental Clinic.
Reymond Bautista, DMD
Wai Chan, DDS
Richard Chang, DDS
Ken Fat, DDS
Tiffany Favero Holliday, DMD
Melissa Fong, DDS
Phabhjot Grewal, DDS
Alex lee, DMD
lisa ngo, DDS
novan nguyen, DDS
Alan Rabe, DDS
Terry Rosenburg (wife of Dr. Morton Rosenberg)
Dean Sands, DMD
Charles Su, DDS
Ricky Tin, DDS
Andrew Wang, DDS
Elizabeth Wong, RDH
les Wong (San Joaquin Dental Society)
Rosemary Wu, DMD, MS
The nuGGeT GoeS eVeryWhere!Drs. Charles Newens, Alan Pan, Kevin Chen,
Robin Berrin, Peter Ngai and Rosemary Wu bring SDDS all the way to a dental school in Germany!
www.sdds.org December 2010 | 39
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40 | The Nugget Sacramento District Dental Society
membershiP rePortCoNgrAtulAtioNS! MeMberShip MileStoNeS For 2010
ScheDuleD To receiVe liFe MeMBerShip in 2011Awarded at SDDS Holiday Party (December 7, 2010)
Richard A. Behl, DDSDavid J. Bull, DDSPeter M. Couperus, DDSKent S. Daft, DDSAl R. Dayes, II DDSPhillip I. Frazier, DDSRichard R. Gere, DDSLawrence D. Hansen, DDSGregory G. Maroni, DDSDouglas W. McCreary, DDSAbraham M. Morikone, DDSJames R. Musser, DDSJohn G. Nahorney, DDSPaul A. Simon, DDSNicholas V. Stubbs, DDSMichael O. Ward, DDS
Note: Life membership is granted to an active or retired member who has been a member for 30 consecutive years and has attained the age of 65. It is effective the calendar year following the year in which requirements are fulfilled.
oVer SiXTy yeArSRobert C. Coupe, DDSHarold J. Drury, DDSEdward F. Driemeyer, DDSJohn E. Hines, DDSKenneth H. Fox, DDSMitsuho Alwin Sato, DDSEdward K. Ishii, DDS
SiXTy yeArSFrank J. Catalano, DDSSpencer A. Gedestad, DMDHerbert K. Yee, DDS
FiFTy yeArSGeorge A. Becker, DDSDonald R. Briggs, DDSLamont E. Carr, DDS, MSGeorge A. Gould, DDSGeorge Kuniyoshi, DDSLawrence Lee, DDSRichard A. O’Day, DDS, MS
ForTy yeArSStephen E. Haun, DDSGilbert H. Larsen, DDSAbraham M. Morikone, DDSMichael J. Petre, DDSJ. Frank Pinkner, DDSSam J. Stassi, DDSRobert L. Tilly, DDSFrank M. Wall, DDSJerard Wilson, DDS
ThirTy yeArSJames D. Coyle, DDSDan W. Fong, DDSCalvin L. Garland, DDSDouglas A. Gedestad, DMDDouglas K. Greenwald, DDSRichard W. Henifin, DDSRussell G. Hirano, DDSJeffrey L. Johnson, DDSPaul C. Katz, DDSGordon Q. Lee, DDSDavid S. Lehman, DDS
Ronald L. Otto, DDS, MSScott A. Reiman, DDSDavid G. Schultz, DDSGregory R. Smith, DDSWilliam H. Swearingen, DDSTimothy A. Wong, DDS
TWenTy yeArSGeorge R. Burger, DDSShareen Char-Fat, DDSCameron C. Cho, DDSJames C. Cope, DDSStella J. Dariotis, DDSStephen D. Fisher, DDSSheryl L. Fong, DDSWesley K. Fong, DDSJennifer L. Goldman, DDSMichael B. Guess, DDSPhilip J. Hankins, DDS, MSSteven W. Koire, DDSJudith V. Lane, DDSPhilip G. Latham, DDSLaurence S. Masuoka, DMDKevin S. McCurry, DDS, MAGDJohn F. Nelson, DDSRobert P. Obregon, DDSJulie A. O’Brien, DDSRonald M. Pantalone, DDSMichael S. Phelps, DDSPamela L. Schmidt, DDSKathleen A. Shanel, DDSGregory D. Taylor, DDSMark H. Zablotsky, DDS
Ten yeArSMitchell A. Goodis, DDSChristopher D. Kanas, DDSHeather M. Rutherford, DDSJoelle Taves Speed, DDS, MSJustin L. Reich, DDSJames H. Hastings, DDSCarl M. Hillendahl, DDSJulie L. Leaverton, DDSFriz J. Diaz, DDSAndrea S. Hersh, DMD
Paul R. Bianchi, DDSTin-Sue Fu, DDSAnnie M. Gunter, DDSDouglas A. Lott, DDSHamid R. Shirazi, DDSD. Brian Hull, DDSPaul W. Johnson, DMD, PhDG. Curtis Croft, DDSC. J. Gregor, DDSElizabeth A. Harmon, DDSShahryar Khodai, DDSKhari F. Nelson, DDSBrian Ralli, DDSHeather R. Scorza, DDSScott E. Snyder, DDSJeffrey Sue, DDSPedram P. Towfighi, DDS, MSLing Xiao-Ralli, DDS
The following members celebrated significant membership anniversaries in 2010:
www.sdds.org December 2010 | 41
new membersWelCoMeto SDDS’s new members, transfers and applicants.
ClIP OUT this handy nEW MEMBER UPDATE and insert it into your DIRECTORY under the “nEW MEMBERS” tab.
December 2010
imPortaNt NuMberS:
SDDS (doctor’s line) . . . . . . . (916) 446-1227
ADA . . . . . . . . . . . . . . . . . . (800) 621-8099
CDA . . . . . . . . . . . . . . . . . . (800) 736-8702
CDA Contact Center . . (866) CDA-MEMBER (866-232-6362)
CDA Practice Resource Ctr . . cdacompass.com
TDIC Insurance Solutions . . (800) 733-0633
Denti-Cal Referral . . . . . . . . (800) 322-6384
Central Valley Well Being Committee . . . . . (559) 359-5631
totAl actiVe MeMberS: 1,310totAl retireD MeMberS: 192totAl Dual MeMberS: 3totAl aFFiliate MeMberS: 13
totAl stuDeNt/ ProVisioNal MeMberS: 0
totAl curreNt AppliCANtS: 2totAl DHP MeMberS: 43
totAl New MeMberS For 2010: 58
totAl membersHiP (as oF 11/10/10): 1,563
keep usupDAteD!Moving? Opening another office?Offering new services?Share your information with the Society!
We can only refer you if we know where you are; and we rely on having your current information on file to keep you informed of valuable member events! Give us a call at (916) 446-1227.
The more accurate information we have, the better we can serve you!
Dawn Anderson, DDSGeneral Practitioner33 E. Grass Valley StColfax, CA 95713(530) 346-2214Dr. Dawn Anderson graduated from the UCSF School of Dentistry in 2006 with her DDS. She is currently practicing in Colfax where she lives with her husband Ian Cain.
Kathy Hosseini, DDSGeneral Practitioner12150 New York Ranch RdJackson, CA 95642(209) 223-8460Dr. Kathy Hosseini graduated from Ohio State University in 2002 with her DDS. She is currently practicing in Jackson and lives in Rancho Murieta.
Shahen Rostamian, DDSGeneral Practitioner2370 Maritime DrElk Grove, CA 95758(916) 683-2272Dr. Shahen Rostamian graduated from the Herman Ostrow School of Dentistry of USC in 2007 with his DDS. He is currently practicing in Elk Grove and lives in Sacramento with his wife, Sharis.
Derrick Tanihara, DDSOrthodontistPending Office AddressDr. Derrick Tanihara graduated from the UCLA School of Dentistry in 1999 with his DDS and later completed his specialty certification in Orthodontics at the Montefiore University Hospital in 2002. He currently lives in Sacramento.
NeW traNsFer MeMberS:Nathan Adams, DDSTransferred from Tri-County Dental SocietyGeneral Practitioner3421 Robin LnCameron Park, CA 95682(530) 677-8181Dr. Nathan Adams graduated from Loma Linda University in 2010 with his DDS. He is currently practicing in Cameron Park with his father and fellow SDDS member dentist, Dr. John Adams.
NeW aPPlicaNts:Bryan Randolph, DDSMatthew Sanders, DDS
iT’S TiMe To reneW your 2011 MeMBerShip WiTh
ADA, cDA AnD SDDS!
WAyS To reneW:1. Single payment2. 12-month Electronic Dues
Payment (EDP) plan
imPortaNt DatesDecember 22, 2010 — deadline for 12-month EDP payment plan enrollment by mail and fax
January 3, 2011 — Membership Dues deadline
January 10, 2011 — deadline for 12-month EDP payment plan enrollment online at www.cda.org/renew
April 1, 2011 — $100 reinstatement fee applied to anyone who has yet to renew
oNliNe Dues reNewalGo to www.cda.org/renew to renew your 2011 membership online.
42 | The Nugget Sacramento District Dental Society
event highlightsNoveMber geNerAl MeMberShip MeetiNgNovember 9, 2010 — Staff Night
1: Introducing… the New Member Corner! New Members within the past three years are invited to get to know each other in this area before each General Meeting. 2: Kevin McKittrick (Procter & Gamble, SDDS Vendor Member) takes advantage of the social hour. 3: Dr. Ryan Higgins (center) with staff members Christi, Heather, Rebecca and Barbie. 4: Drs. Richard Silva (left) and Robert Meaglia (third from left) enjoy pre-dinner drinks with their staff members. 5: Dr. Chris Nhan (second from left) with staff members Lucy, Lisa and Debbie. 6: Dr. William Melarkey (left) with staff members Jennine and Janet. 7: Dr. Matt Comfort (left) with staff members Tessa, Lacie, Liz, Megan and Annette. 8: Dr. Gary Ackerman (left) welcomes new member Dr. Aly Elsayed (right)
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R E S O U R C ES TA F F I N GG R O U P
Becoming your “partner in business,” we take over tasks such as payroll, benefits, tax administration and delegation of all HR duties. These tasks include hiring/firing of employees, processing EDD claims and attending Labor Board hearings while protecting your practice from legal grievances.
We assist in controlling skyrocketing and unexpected costs in areas such as advertising, benefits, workers compensation, recruiting and employment law. Whether you work with Resource Staffing Group on a temporary or long term basis, we are always ready to assist you with all your staffing needs. Our services allow your practice to run smoothly during periods of transition or increased production.
Resource Staffing Group also provides in-house Continuing Education Courses including: OSHA/Cal Law/Infection Control and CPR Recertification. Please visit our web-site at www.resourcestaff.com.
Address: 1508 Eureka Road #240Roseville, CA 95661Phone: 916-960-2668
Fax: 916-960-2669
DENTAL STAFFING SPECIALISTS FOR:
Selling your practice? need an associate? Have office space to lease? Place a classified ad in the nugget and see the results! SDDS member dentists get one complimentary, professionally related classified ad per year (30 word maximum; additional words are billed at $.50 per word). Rates for non-members are $45 for the first 30 words and $.60 per word after that. Add color to your ad for just $10! For more information on placing a classified ad, please call the SDDS office (916) 446-1227. Deadlines are the first of the month before the issue in which you’d like to run.
SDDS MeMber DeNtiStS CAN plACe ClASSiFieD
ADS For Free!
www.sdds.org December 2010 | 43
dentists serving dentists — Western Practice sales invites you to visit our website, westernpracticesales.com to view all of our practices for sale and to see why we are the broker of choice throughout northern California. (800) 641-4179. 03-09
great loCation on madison ave in CarmiChael — 40 years established. no mediCal, no capitation. dr. retiring. great, loyal patients and staff — will stay. (916) 966-8567 mcdaniel.grant@yahoo.com. 12-10
mediCal / dental oFFiCe availaBle June 1, 2010. 1436 sq. feet. 7601 hospital dr, suite 204, sacramento. Call (916) 681-6510 for information. 06/07-10
design your oWn dental suite offering generous tenant improvements for this 800 sq ft office space. rent negotiation is available. the suite is in a three story mid-town dental complex. (916) 448-5702. 11-10
dream oFFiCe shell — niCest / neWest in saCramento! Build / design 2,000 sf to suit. near Watt / el Camino, close to shopping. great for new / existing practice, general / specialty. Call dr. Favero (916) 487-9100. 12-10
Free rent — Fully equipped, 4 ops, dentrix software, arden area, great for starting new practice. Former location of 35 year practice. Contact douglas yee (916) 801-1707. 11-10
For lease — 2400 K street. 1,000 sF dental space on the corner of 24th and K streets in midtown. onsite parking, 4 ops, office, lab, reception. Call (916) 821-9866. dave herrera, agt. 12-C1
Stop the Screaming! In-office sedation services by MD anesthesiologist • Pedo/Adults • Medi-Cal Provider • 20 years experience • Call (800) 853-4819 or info@propofolmd.com. 05-07
loCum tenens — i am an experienced dentist, uoP graduate and i will temporarily maintain and grow your practice if you are ill / maternity leave or on extended vacation. (530) 644-3438. 04-10
loCum tenens — loma linda grad, 1980. temporary dentist for emergencies, vacations and maternity leaves. (530) 823-0502. 12-C1
NeW ClASSiFieD SeCtioNS!Vacation homes • Misc items for sale • Home rentals / sales • Tickets
Contact SDDS at (916) 446-1227 for more information.
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Vacation Trade
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Sporting Event Trade
YOu ASKED FOr THiS!
Nugget Survey 2009
hAVe An upcoMinG preSenTATion?the SDDS lCD projector is available for rent! (3 days — $100)Members only pleaseCall SDDS at (916) 446-1227 for more information or to place a reservation.
a great oPPortunity! if you are planning or considering opening a practice in el dorado hills, give me a call!!! dr. linssen (916) 952-1459. 02-09
greater saCramento area multi-sPeCialty oFFiCe looking for an associate pediatric dentist and orthodontist 2–4 days/week. ideal candidate is a skilled team player looking for long-term commitment. Fax resume to (916) 817-4376. 11-10
exCiting oPPortunity For endodontist — advanced practice with beautiful, new high tech office in foothills of Jackson, California looking for an endodontist to work one day per week, developing into a full practice with great potential. Please fax resume to (209) 223-2719. 01-10
CereC ‘07 For sale. latest mCxl milling unit, acquisition system, ivoclar Furnace. sale by original owner. lightly used. (626) 552-8844. cerec4sale@gmail.com. 08/09-10
For sale: assistant Chairs — Pelton chair with bone cloth, adjustable foot rings. Purchased 2002. $150.00. marcus with bone cloth, adjustable foot rings. Purchased 1995. $100.00. 12-10
SDDS HR hotline:1-800-399-5331
sDDs calenDar of eventsdECEmbEr2 “Fun Times” Social Event Wine Club 6:30pm / Beyond Napa
3 Executive Committee Meeting 7:00am / Del Paso Country Club
7 SDDS Holiday Party 6:00pm / Del Paso Country Club
9 Peer Review Committee 6:30pm
13 President’s Thank You Dinner Time TBA / Sutter Club
27 Christmas Holiday SDDS office closed
31 New Year’s Holiday SDDS office closed
JaNUary4 Board of Directors Meeting 6:00pm / SDDS Office
8 CPR BLS Renewal Sutter General Hospital 8:30am–12:30pm
10 CE Committee 6:00pm / SDDS Office
11 General Membership Meeting Shirt Happens —
Incorporating New Protocols into Practice Kristy Menage Bernie, RDH, BS, RYT Hygiene Night Sacramento Hilton — Arden West 2200 Harvard Street, Sacramento 6:00pm Social 7:00pmDinner&Program
13 Member Forum HR Audio Conference 2011 Labor Law Update Noon–1:00pm
14 “Fun Times” Social Event Ski Trip 6:30am / Sugar Bowl
18 Membership Committee 6:00pm / SDDS Office
Nugget Editorial Committee 6:15pm / SDDS Office
29 Smiles for Kids Day
FEbrUary4 31st Annual
MidWinter Convention & Expo Sacramento Convention Center
January 11, 2010:Shift Happens: incorporating
New Protocols into Practice
earn
2Ce unITs!
JANuArY GENErAL MEMBErSHiP MEETiNG: hygIene nIghT
6pm: Social & Table Clinics7pm: Dinner & Program
Sacramento Hilton, Arden West (2200 Harvard Street, Sac)
Presented by:kristy Menage bernie, eDh, bs, ryT
COurSE OBJECTivES:• Provide rationale for implementing accelerated periodontal instrumentation protocols over
traditional quadrant scaling and root planning.
• Evaluate current protocols and develop plan of action to incorporate methods to enhance and advance optimal oral health for patients.
YOu ASKED FOr THiS!Nugget Survey 2009
PRSRT STD
US POSTAGE
PAID
PERMIT NO. 557
SACRAMENTO, CA
915 28th StreetSacramento, CA 95816916.446.1211www.sdds.org
ADDRESSSERvICEREQUESTED
More calendar information available at: www.sdds.org
25,
3–
CATCH A WAvE AT THE 31sT annual MIDWInTer COnVenTIOnTONS OF CE & A GrEAT TiME! YOu WON’T WANT TO MiSS iT! February 3–4, 2011
Under the
oardwaLUnder the
… down by the C-e (e-e-e) …
SilentAuction•installationofoficers•Friendship&goodcheer
Hope tosee youthere!
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