2013 WMDDS Fall Bulletin

FALL ISSUE 2013VOL. 45, NO. 5

Bulletin

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 2013 1

Contents

President’s Message ..................................................................................................... 2

Notice of Election ........................................................................................................ 3

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

Trustee Report ............................................................................................................. 6

Major Expansion of HIS Clinic Needs Your Help .................................................... 9

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

GRDAS News ...............................................................................................................15

Technically Speaking ...................................................................................................16

What Is My Practice Worth? .......................................................................................18

How To Get The Most Benefit From Your Charitable Donation ............................20

Classified Ads ...............................................................................................................22

2013 Directory Correction & Additions .....................................................................23

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

Mission StatementThe Bulletin is the newsletter of the WMDDS and its mission is to inform the membership of

upcoming and recent events, state & local issues related to dentistry, and as a forum for its officers,

representatives, and members to discuss appropriate topics of interest to the membership.

Communication & Advertising PolicyThe Bulletin will publish submitted articles from members and others that relate to the practice of

dentistry, small business, social, or political issues affecting dentists, or other subjects of interest to

the membership. All published items are subject to space restrictions and the community standards

of the WMDDS. The editors reserve the right to reject any article or advertisement deemed

inappropriate and to edit submissions as they see fit.

Submission & Publication Policy: Articles and advertisements must be submitted no later

than the 1st of the month preceding publication date. The Bulletin has six publications: the

winter issue, spring issue, summer issue, directory issue, fall issue, holiday issue. Direct

submissions or correspondences to:

Dr. Jeffrey S. Smith • 3050 Ivanrest SW, Suite B • Grandville, MI 49418

Phone: 616.531.1554 FAX 616.531.6947 • Email: [email protected]

Include “Newsletter” in the subject line

Editor Dr. Jeff Smith

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

Advertising Editor Elaine Fleming Executive Secretary WMDDS 511-F Waters Building Grand Rapids, MI 49503 (616) 234-5605 [email protected]

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

Dr. Tyler Wolf

Directors Dr. Leonard Bartoszewicz Dr. Brian Mulder Dr. Lathe MillerArea Representatives

Kent County Dr. Kathryn Swan Ionia-Montcalm

Dr. John O’Donald

County Mecosta County Dr. Erick Perroud Ottawa County Dr. Meredith Smedley

MDA IV District Dr. Brian Cilla Trustees Dr. Colette Smiley

Big Rapids Dental Study Club OfficersPresident Dr. Erick Perroud Vice President Dr. Christa SternSecretary Dr. Christa SternTreasurer Dr. Erick Perroud

Holland-Zeeland Dental Society OfficersPresident Dr. Meredith Smedley Treasurer Secretary Immediate Past President

Ionia-Montcalm Dental Study Club OfficersPresident Treasurer Dr. Kirkwood Faber

Kent County Dental Society OfficersPresident Dr. Michael Palaszek Vice President Dr. Kathryn Swan Secretary Dr. James PappTreasurer Dr. Kathleen Eisin

West Michigan Dental Foundation OfficersPresident Mrs. Wendy Mc Ginnis Vice President Dr. Michael Palaszek Secretary Mrs. Dawn Kamyszek Treasurer Mr. Joe Van Laan

The Bulletin of the West Michigan Dental Society is published six times a year (the winter issue, spring issue, summer issue, directory issue, fall issue, and holiday issue). The opinions expressed in The Bulletin are not necessarily the opinions of the West Michigan District Dental Society.

Contributions to The Bulletin are welcome and should be addressed to The Bulletin Editor, 3050 Ivanrest SW, Suite B, Grandville, MI 49418. Requests for purchase of advertising space should be directed to the Advertising Editor, Elaine Fleming, (616) 234-5605. The deadline is the 1st of the month prior to publication.

© 2013-2014 West Michigan District Dental Society Bulletin

ow, did the summer go by fast! I hope you had

a great summer and are looking forward to the

fall season and what lies ahead this coming year

for your West Michigan District Dental Society.

Since 2009, the West Michigan District Dental Society has

presented the Steel Water award to a non-dentist member

of the community that has made a significant contribution

to dentistry and/or the community in the WMDDS five-

county area. In June, this year’s award was presented to Elaine

Fleming, our executive secretary. Ms. Fleming has been with

our Society and Foundation for over 25 years and with West

Michigan Endodontists for over 42 years. She makes the

WMDDS Board run smoothly (as several of you know) and

has made West Michigan one of the outstanding districts in

Michigan. In her true spirit, instead of being presented with

the Steel Water award plaque, she asked that the money be

donated to the 2014 MOM Project. If you see Elaine, don’t

forget to congratulate her!

An event that has garnered much attention is the special

session of the MDA House of Delegates on September 20,

2013. This is the first time in history that a special meeting

of the House of Delegates was held. Following work by the

MDA Governance Work Group, the goal of this special meet-

ing was to restructure the MDA and make it compliant with

state regulations. One of the contentious issues is reducing the

number of trustees from 17 down to 9, with a vetting process

for selection and giving the decision making to the MDA

Board of Trustees vs. the House. If you are interested in more

information on this, contact any of the WMDDS delegates or

alternate delegates.

As most of you already know, the Mission of Mercy

event will be held in Big Rapids, May 29–June 1, 2014. We

are actively trying to raise $200,000 and get the word out

to area businesses and volunteers. If you are interested in

making a donation, go to www.smilemichigan.com/foundation.

Volunteer registration will open in February 2014. The

Michigan Dental Assistant’s Association is holding a seminar

November 15 in Lansing at the MDA building. All proceeds

will benefit the MOM Project.

On another front, the Michigan Oral Health Coalition

published a report entitled, “Check-Up on Oral Health: Age

One Dental Visits.” It highlighted the percent of Medicaid-

enrolled children receiving an oral evaluation (D0145) visit

by age two. Ionia and Mecosta counties were on the upper

side of the report, but Kent County was dead last out of 83

counties with only .2%. We need to keep working to have

Healthy Kids Dental in all counties and bring that number

up! There is also more information on the age one visit at

www.pointsoflightonline.org.

Last but not least was the boil water advisory in Rockford,

MI in early September. This caused some dental offices in

the area to close for 48 hours until chlorine levels could be

adjusted. Thanks to the MDA, who provided these offices

with information on procedures to follow if they decided to

stay open, and if they closed, what to do before re-opening

their offices.

As you can see, this has been a great start to the 2013-14

year! Hopefully, I will see some of you at the New Dentist

Forum meeting or New Member Reception. Comments are

always welcome by email at [email protected] or by

phone: 231-796-8715.

WEST MICHIGAN DISTRICT DENTAL SOCIETY | FALL ISSUE 20132

P R E S I D E N T ’ S M E S S A G E

Keeping Current with WMDDSBy Margaret Gingrich, DDS, WMDDS President

W

REMINDERKent County

Dental Society MeetingTUESDAy, October 15


West Michigan District Dental Society Notice of Election

(Written mail-in ballots will be sent 30 days following this notice)

In accordance with the West Michigan District Dental Society by-laws, the Nominations Committee presents the follow-

ing slate of candidates for the positions of Alternate Delegates and Delegates for the 2014 Michigan Dental Association

House of Delegates, WMDDS offices for 2014-2015 and Region IV MDA Trustee. By-laws require that a written notice

of the names of the nominees for elective offices be published 30 days prior to the election. The election will be held by

a mail-in ballot.

Four (4) of the following will be elected to a two-year term as Delegate to the MDA House of Delegates and the remaining

eleven (11) will serve a one-year term as Alternate Delegates – note that there are four unfilled, open spots.

Dr. Dr. Kathryn Swan Dr. Mike Nichols Dr. Veronica Hamilton

Dr. Tyler Wolf Dr. Trish Roels Dr. Hany Boulos

Dr. Matt Lieto Dr. Seth Vruggink Dr. Aaron Clark

Dr. James Hur Dr. Kevin Rebhan Open

Open Open Open

Completing the delegation in accordance with the WMDDS by-laws are the following members:

Dr. Margaret Gingrich, chair Dr. Samuel Bander Dr. Steve Conlon

Dr. Ryan Lebster Dr. David Armbrecht Dr. Leonard Bartoszewicz

Dr. Lathe Miller

(Drs. Gingrich, Bander and Conlon are automatic seats and Drs. Lebster, Armbrecht, Bartoszewicz and Miller are serving

the second year of a two-year term as delegates.)

The Nominations Committee further recommends the following candidates to fill the following Society offices for

2014-2015:

Dr. Sam Bander, President

Dr. Steve Conlon, President-elect

Dr. Leonard Bartoszewicz, Vice President

Dr. Tyler Wolf, Secretary/Treasurer

Dr. Brian Mulder, 3rd year Director

Dr. Lathe Miller, 2nd year Director

Open for nomination, 1st year Director

Dr. Colette Smiley, Region IV MDA Trustee, 2nd term

The Nominations Committee shall include as a nominee for any of the above mentioned positions the name of any West

Michigan District Dental Society member in good standing for whom a petition, signed by fifteen (15) active members

of the Society has been submitted. Petitions should be delivered by December 5, 2013 to the chairperson of the

Nominations Committee, Dr. Tyler Wolf, 7678 Cottonwood Drive SW, Jenison, MI 49428.


t sounds cliché, but summer did indeed manage to sneak

by under the radar again this year. Our kids (and grand-

kids, if we are older and lucky enough to have them) are

back in school, the leaves have begun changing colors for at

least the last several weeks, and the football season is in full

swing. It is truly amazing how quickly time can and will get

by us if we don’t make the effort to plan for those events we

want to be part of, or truly care about.

If you have seen the pictures in the back of the Directory

issue of the Bulletin, and/or read over the details in the

MDA Journal, it is obvious that the 2013 Mission of Mercy

in Saginaw last June was a genuine success. This coming

year it will be held on May 30–31, in Big Rapids. Although

volunteer participation will come from all over the Midwest

and Michigan, this is an opportunity for those of us in West

Michigan to show our numbers and support for such a wor-

thy cause. The MOM Project not only benefits those in our

state who cannot afford dental care, but also often gives more

back to its volunteers in appreciation and thanks than what

they contribute in donated time and resources. Please stay

tuned this year as the details begin coming out online and

in the local and state journals. Mark these dates on your cal-

endars before they get filled with other things, or are simply

forgotten about until it is too late.

The MDA Annual Session is in Grand Rapids in 2014,

April 30 through May 3. This is an excellent time to take

advantage of the many continuing education courses that

will be offered. My hygiene staff has asked that we close the

office on these days so they can get their C.E. requirements in

for license renewal. While the annual meeting is a good time

My How Time FliesBy Dr. Jeff Smith, WMDDS Editor

E D I T O R ’ S T H O U G H T S

for us to sharpen our professional knowledge, it is also a very

convenient way to check out the latest in dental equipment,

supplies, and technology. On the other hand, it may also pro-

vide us a chance to run into and spend time with old friends

and classmates well after the lectures and exhibits are done

for the day. Again, if you don’t cross off your schedules soon

enough, there will already be patients penciled in on these

dates before you know it!

Tooth Time at the Grand Rapids Children’s Museum will

be held on February 6–7, 2014. If you would like to volunteer,

please contact Dr. David Huyser at 616-957-0909, or email

him at [email protected]. This is actually a pretty fun way

to spend a day, although back when I volunteered, we didn’t

get to use play-dough.

The West Michigan District Dental Society has put together

an outstanding slate of speakers for the coming year. Friday,

October 11, 2013, Dr. Mark Setter will speak on “Meeting

the Challenge of Change for Maximum Case Acceptance.”

Friday January 31, 2014, Dr. Richard Nagelberg will lecture

on “Patient Health, Not Just Oral Health.” On Friday, March

14, our final speaker will be Dr. David Hornbrook, who

will be presenting “Hot Topics in Aesthetic and Restorative

Dentistry.” All three programs will be held at the Frederik

Meijer Gardens & Sculpture Park from 8am to 4pm. Each of

these classes provide 7 CEUs, so attending all three will satisfy

over one-third of the three-year CE requirement for renewal

of a dental license. Set these dates aside, and look for more

detailed information in upcoming issues of the Bulletin.

Above is only a partial listing of all of the events which

have been planned for our membership. Each year as the new

“Directory Issue” is published, there is a sheet inside with

a complete listing of all of the events, classes, sessions, and

other important information for the upcoming year. These

are printed on individual sticky notes so that they can be

placed on your office bulletin board or calendar at eye level

no more than 24 inches away from where you sit. Please go

through your stickers, and make plans soon to attend as many

of these dates as you can before this next year sneaks by, just

like summer did.

I


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June Trustee Meeting

Joint Meeting of the BoardsThe MDA Board of Trustees (BOT) held our June meeting

at the MDA headquarters in Okemos. We conducted a joint

meeting with the MDA subsidiary Boards: MDA-IFG, MDA

Foundation and MDA Dental PAC. This type of joint meet-

ing had not been done in the past. Our MDA President, Dr.

Norm Palm, has established a goal that emphasis should be

placed on collaboration between the various Boards. These

entities are separate but should not be considered as inde-

pendent in supporting the MDA mission of helping member

dentists succeed. I think that we all came out of this session

with a better understanding of what should be our mutually

inclusive priorities.

MDA Leadership InstituteAs with all organizations, it is important for the MDA to

ensure that there are volunteers who are ready, willing and

capable to take the reins of leadership as we move forward.

At the present time there is no formal methodology for

recruitment and development of potential MDA leaders. Dr.

Palm has formed a work group to develop a proposal for

the purpose of establishing the mechanism to make such a

Leadership Institute a reality.

Governance Much of the BOT meeting was spent on discussion of the

Governance committee recommendations to correct the

performance gaps, which had been previously identified by

the committee and approved at the April MDA House of

Fall 2013 Trustee ReportBy Dr. Brian Cilla, MDA Trustee

Delegates (HOD).

The key proposals were for reduction in the size of the

BOT, establishing the BOT as the governing body with the

HOD serving in an advisory capacity, elimination of the vice-

president position, combining the secretary and treasurer

position, HOD election of the at-large trustee positions, and

creation of a nominating committee for selecting trustees, the

ADA delegation, and MDA officers. These recommendations

were forwarded for consideration to the special session of the

HOD in September.

MDA-IFGNon-dues revenue are an important component of the MDA

operational budget. I am happy to report that last year MDA-

IFG was able to establish another record return to the share-

holders (MDA member dentists). The program sponsorships,

dividends, shared expenses, and royalties were $1.8 million.

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

member.

Health insurance rates were expected to be in a state of flux

due to the implementation of the Affordable Care Act (ACA).

Fortunately, for those of you covered by the MDA Blue Cross

& Blue Shield (BC/BS) plan, the expert staff at MDA-IFG have

been able to limit the premium cost increase to just 9.5% next

year. This is down from the original BC/BS estimated increase

of 13%.

With the advent of insurance exchanges, MDA-IFG has

had to explore alternative mechanisms for providing afford-

able health care insurance to MDA members. Any and all

options are being investigated. One such option would

be for the development of a Multiple Employer Welfare

Arrangement (MEWA) to provide post-ACA health care con-

sistent with current coverage at a reasonable cost.

IFG continues to diversify its sources for gloves. This is

necessary due to the fact that glove manufacturers are under

some pressure from dental vendors to restrict sales to IFG.

However, this diversification is positive because it has pro-

vided IFG with access to other saleable disposable products.

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

Equally important is the fact that the MDA retention rate is

T R U S T E E R E P O R T

98%. These numbers are much better than the national trends

for most organizations. Josh Lord reported that upcoming

activities to boost membership will include an end-of-the-

year promotional incentive to join, reminders about the

importance of maintaining membership and MDA Journal

features highlighting the value of membership.

Special session of the HOD

GovernanceOn September 20, the HOD held a special session to consider

proposed solutions for current MDA performance deficien-

cies. These changes will require revision of the current MDA

By-Laws. HOD input and direction are a critical component

of the decision-making process for facilitating these revisions.

Any changes to the existing by-laws require a two-thirds

majority. It should be noted that the vote on the resolutions

adopted by the HOD exceeded this requirement by a sig-

nificant margin. The next step in the process is to send the

adopted resolutions back to the Governance committee in

order to develop appropriate by-laws language. The HOD will

then vote on these by-law changes at the 2014 MDA annual

session. The adopted resolutions are as follows:

Resolved, that the MDA form a Nominating Committee to:

• Provide nominations for officers, MDA trustee positions

and delegates/alternates to the ADA

• Vet candidates by following a predetermined set of crite-

ria (i.e., diversity such as geographic, qualifications, etc.),

established by the House of Delegates

• The committee be comprised of the following twelve peo-

ple (one from each region), selected by the MDA region,

with the immediate past president serving as chair

• Regions should consider selecting from the following pool:

past MDA presidents, former or current MDA delegates,

former MDA board members

• Sitting Board members should not serve on the committee

with the exception of the immediate past president

• Nominating Committee can submit more nominees than

the number of openings

Resolved, that the MDA reduce the number of elected

trustee positions from 17 to 9, and make them all at-large

positions, nominated by the Nominating Committee and

elected by the House.

Resolved, that the Board of Trustees be the governing body

of the MDA with the House of Delegates serving in an elec-

tive and representative capacity, bringing forth issues for the

Board to consider and responding to the Board’s request for

input and feedback on issues.

Resolved, that the MDA combine the secretary and trea-

surer positions and that the House of Delegates beginning in

2015 elect this officer position.

Resolved, that the MDA eliminate the Vice President posi-

tion beginning in 2015.

Resolved, that the MDA House or Board of Trustees have

the authority to suspend or remove Board members follow-

ing criteria to be established by the House, that the MDA

Board of Trustees may appoint an interim trustee to fill a

vacancy between meetings of the House and that the House

of Delegates will replace the vacant trustee position at its next

regularly scheduled meeting.

Resolved, that the Board annually has the authority to

form an Executive Committee as needed and that if it is

appointed, it be comprised of the officers.

I would like to commend the Governance Committee (of

which Dr. Kevin Rehban is an active participant) and the

WMDDS delegation for the fine work that they have done

on making changes to our governance structure up until this

point in time. Our Speaker of the House, Dr. Deb Peters, did

an outstanding job in keeping everyone focused on the mis-

sion of the special session.

It is with heavy heart to note that the committee chair, Dr.

Joanne Dawley, could not be in attendance at the meeting due

to the passing of her husband. Our thoughts and prayers are

with her during this difficult time.

Items of local interest

Saint Mary’s Hospital, Metro Health Hospital, and Hope

Network are collaborating to create “The People’s Health

Center” which will be located at the Hope Network cam-

pus on 36th Street. A five-chair dental clinic will be part of

this project. It is anticipated that the clinic will employ one

dentist and one dental hygienist. If everything goes well, the





clinic should be open in January. The patient population

for the dental clinic will primarily be derived from Hope

Network (patients with developmental disabilities), Clinica

Santa Maria, Heartside, and the Metro residency.

Congratulations are in order for Dr. Trish Roels. She is the

chief dental officer at Cherry Street Dental Clinic and a mem-

ber of the WMDDS HOD delegation. Recently, Governor

Snyder has appointed Trish to the State Board of Dentistry.

As always, any questions, concerns or commentary are

appreciated by both Colette Smiley and myself. We may not

have all the answers, but can certainly put you in touch with

someone that can provide assistance with most issues. Feel

free to call or write: [email protected].

The passion to do more.

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


ealth Intervention Services (HIS) is expanding from

three to five operatories!

Here’s the plan: A major donor came to HIS

and asked them to consider a dental expansion. Two new

operatories would be constructed by the donor and an addi-

tional challenge to raise $175,000 would be put forth for the

build out of the operatories, supplies, and salaries for a full-

time dentist and a hygienist. Part of the deal is to provide a

one-to-one matching fund for three years of $87,500 each

year. Perhaps they are looking at how the dental community

will respond to the support of those in need.

A large gift is wonderful, but even better is a gift given over

each month for three years. This is easier to budget. “HIS”

wants to maintain the sustainability of the program.

What does HIS do? Their mission is to see people who

work but don’t have the money to have even basic medical,

dental, and eyewear needs met. They also provide spiritual

counseling. The cost for each dental visit is $30 whether it

is for restorations, an endodontic procedure, extractions,

or an emergency toothache visit. Removable prosthetics are

charged also by the number of appointments and the lab cost.

This is the lowest part of the sliding fee scale, where most

of the patients fit into with the documentation of tax forms

and pay stubs, etc. HIS is very efficient in that they already

have in place the systems to: pre-screen financials, have the

medical, dental, eyewear as well as spiritual services in place,

and also have staff members that speak several languages on

hand. Patients may be seen as part of an ongoing medical/

dental treatment plan, or be seen on an emergent situation

(toothache).

Major Expansion of Clinic Needs your HelpBy Dr. Bruce Weny

C O M M U N I T y O U T R E A C H

What can be done:

1. Provide funds on a monthly basis over three years.

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

needed.

3. Provide a one-time gift.

4. Provide volunteer services. The operatories are set-up with

computers and digital x-rays, and an assistant can be pro-

vided if requested.

Most often treatment is delayed for patients who are the

working poor because there is no money to do so. Many of

these patients end up going to the ER for their dental needs

as they don’t have a dentist. That is the most expensive treat-

ment for both the patient and the public, and they only get

antibiotics and painkillers, no definitive treatment. HIS pro-

vides the definitive treatment needed for patients who have

no other alternative. It is expected that the dental clinic will

see upwards of 2,000 new dental patients with the expansion.

What I have found as a volunteer at HIS is a grateful patient

base. They all pay something for their treatment, so there is a

feeling of value to the work. Everyone is treated with respect!

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

HIS also cooperates with:

1. Safe Haven – A women’s shelter

2. Catherine’s Health Center

3. Oasis of Hope

4. Refugees

5. Homeless Veterans

For additional information, please feel free to contact the HIS

dental director, John VanderKolk, DDS, at 616.475.8446 ext.

108, or email at [email protected].

H


he Michigan Dental Association and the Leukemia

and Lymphoma Society are partnering once again

this November to “Take a Bite out of Cancer.” We

encourage all MDA dental offices to join this very important

campaign to identify potential bone marrow donors.

More than one million Americans are living with a form

of leukemia or lymphoma. And thousands of patients in

Michigan are currently seek-

ing a life-saving bone marrow

donor.

The good news is that a

simple mouth swab can help

match cancer patients with

potential bone marrow donors.

This is our second “Take a Bite

Out of Cancer” campaign. The

MDA and the Leukemia and

Lymphoma Society partnered

on the first campaign in May

of 2012, and it was a great

success. Participating MDA

dental offices registered more than 2,500 new suitable poten-

tial donors to the worldwide bone marrow registry. To date,

there have been five confirmed matches from our efforts.

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

This year, with your help, we are going to put the force of

our membership to good use once again as we host a second

bone marrow registration drive in participating dental offices

across the state.

Roughly 120,000 hematologic cancers (leukemia, lympho-

Take A Bite Out of Cancer!MDA Launches New Campaign Next MonthBy Dr. Steven Conlon

M D A N E W S

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

Although many of the hematologic cancers respond to tradi-

tional chemotherapy/radiation regimens, the use of hemato-

poietic cell transplantation (blood or marrow transplantation

- BMT) has grown to become the standard of care for some of

these diseases. An estimated 45,000 to 50,000 hematopoietic

cell transplants are performed annually worldwide to treat

patients with lifethreatening malignant and non-malignant

diseases. More than one-third of the transplanted patients are

treated with stem cell grafts from non-related donors.

The chance that a related sibling would be a suitable match

for a blood cancer patient requiring transplant is just 25

percent, leaving many patients and their physicians to then

search the worldwide marrow registry of nine million poten-

tial donors for suitable matches. Unfortunately, for many the

search fails to yield any potential donors. This is especially

true for African Americans, Latinos, Native Americans, and

those of Asian/Pacific descent, as they are underrepresented

on the rolls of potential donors. Sadly, many patients who

cannot find a match will suc-

cumb to their illness.

The screening process to

join the registry is quite simple.

Suitable donors are healthy

individuals between the ages

of 18 and 54 who are willing

to submit to a self-adminis-

tered series of intra-oral cheek

swabs and fill out a form(s)

detailing basic personal demo-

graphic and medical informa-

tion. In addition, when called,

those on the registry should be

willing to personally donate (bone marrow/stem cells) for a

matched patient in need.

Cheek swab samples obtained from those joining the

registry are then “typed” according to their unique Human

Leukocyte Antigen (HLA) profile. Physicians will search for

suitable HLA profiles on the registry when no suitable related

donor exists for a patient in need. It is at this time that a

potential donor would be contacted if a match is made for

a more involved medical work up to confirm that a suitable

T

donor/recipient match has been made. The odds of being

contacted for this level of testing is at this time roughly one

in 540.

Currently, there are two methods for donating to a patient

in need; peripheral blood stem cells (PBSC) and surgical

bone marrow donation. PBSC is a non-surgical procedure

done on an outpatient basis requiring a five-day course of

a drug called filgrastim. This will increase the number of

blood-forming stem cells in the peripheral vasculature. Blood

is removed from the donor, stem cells are filtered out, and

the blood then is returned to the donor over the course of

several hours. Marrow donation requires a surgical outpatient

procedure where liquid marrow is removed from the donor’s

pelvic bone. At this time the vast majority of donations are

nonsurgical PBSC.

Last year’s campaign results prove that the dental office is a

viable alternative to traditional bone marrow drive locations.

Marrow donation registration can easily be incorporated into

your existing hygiene program. Registration of a healthy den-

tal patient as part of a routine preventive dental visit should

only take a few minutes out of your schedule. The time to fill

out paperwork and self-administer cheek swabs is minimal.

Please join us this November and help us “Take a Bite Out

of Cancer!” We are confident that many MDA dental offices

will be willing to offer bone morrow screenings (free of charge

to both patients and providers) to their existing and potential

future patients. This program has tremendous potential to

affect the lives of many people struggling with blood cancers,

but we need your support. Please feel free to contact me at

[email protected] or call my office 616.554.5970 with

any questions you may have. Thank you for your support of

this campaign.

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

After losing his father-in-law, Thomas A. Bowles, DDS (a gen-

eral dentist who practiced in Burton, Mich.), to leukemia, he

became involved with the Leukemia and Lymphoma Society.

He has participated in marathons and triathlons with Team

in Training and this fall is serving as co-chairman of Light

the Night Walk in Grand Rapids, a Leukemia and Lymphoma

Society fundraiser to help find a cure for blood cancers. He

received the MDA’s Public Service Award this year.


M D A N E W S


DENTAL APPRECIATION NIGHT

Presented by

/grgriffins @griffinshockeygriffinshockey.com1.800.2.HOCKEY

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

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

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

5th Annual

Visit mdaprograms.com or call today at 800.860.2272.

You can perform an extraction with absolute precision.But do you know where you can

get the best health insurance?

Appeal

health claim

Find better health plan

We do.We offer the exclusive MDA health plan, and all Blue Cross

Blue Shield of Michigan group plans. Find out what thousands

of Michigan dentists already know. Get all your insurance

from the most trusted and knowledgeable source.

rand Rapids Dental Assistants Society invites you

and your assistants to join us for continuing educa-

tion, camaraderie and dinner!

Studio 2 Lab presents: “What A Lab Looks For, How To Get It, And Why”When: October 22, 2013

When: 6:00pm – registration and dinner

When: 6:30-8:00pm – lecture

Where: Pietro’s on 28th Street

Course offers 2 CE credits

Fees – Members: $10

Fees – Non-members and E-members: $20

Register by October 15 by emailing [email protected]

Dr. Amy Deyoung presents: “The year One Visit”When: January 20, 2014

When: 6:00-7:00pm – registration and dinner

When: 7:00- 8:00pm – lecture

Where: Partners in Dental Care Basement, 2565 Forest Hill

Ave. SE, Grand Rapids, 49546

Course offers 1 CE credit

Fees – members: $20

Fees – Non-members and E-members: $40

Register by January 13 by emailing [email protected]

Find us on Facebook!

G R D A S N E W S

you Can Teach an Old Assistant New Tricks!Submitted by Renee E. Biggs, RDA


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www.theinsuranceforprofessionals.com

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

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T E C H N I C A L L y S P E A K I N G

n this WMDDS Bulletin, I’m going to ask you not to

kill the messenger. In case you didn’t already know,

Microsoft is dropping support for Windows XP, which

means it might be time for you to start thinking about drop-

ping it, too.

The end of Windows XP? Part 2 – The deadline approachesWe’ve been talking about this for a while. First it was no more

Windows XP on new computers, but now the deadline counts

down to no more updates for XP. What does that mean?

It means that in April of 2014, Microsoft will no longer

release updates for Windows XP (You know, the little “you

have updates ready to install”) and is officially dropping sup-

port for the product. Do we care? Does that matter? What

should I do if I still have XP?

Yes. Yes. Start planning.

The biggest problem you’ll face by not having updates is

security and vulnerability. It is commonly known truth that a

computer out of date is a computer likely to get infected with

something that isn’t very fun. Think of updates in terms of

immunizations (assuming you are pro-immunizations). The

idea behind immunizations is that you get them to be pro-

tected against very specific illnesses. No immunization – No

protection. No update – No protection.

Plan. I’m not suggesting you need to get rid of all your

Windows XP computers by April (although if you can it’s not

a bad idea), but I am saying if it were me I would be planning

my end-of-life strategy for those computers as soon as I was

able to after taking economics and compatibility into consid-

eration. You’ll need to spend some time figuring out if your

sensors, cameras, pan, printers, etc... are ready for Windows

7, or have your IT professional help you do it. This will all

factor into the compatibility part of your planning which will

then factor into the economics part of your planning.

Some of you out there are kind of in a limbo situation

where your software won’t run on Windows 7, so you have

old software, old digital imaging equipment, and Windows

XP. That works fine until you need a new piece of digital

imaging hardware that isn’t Windows XP compatible, say

when a sensor dies on you. So now, in order to get a new

sensor (because your old one broke) you need a Windows 7

computer, but your software won’t run on Windows 7. Again,

my suggestion is to embrace that change may be coming and

to be ready for it, if not soon then at least soon-ish.

What are your thoughts?Comment on our blog or facebook article. We’d love to hear

your opinions. Are you going to rush away from XP, slowly

migrate?

Facebook: facebook.com/ddsintegration

Blog: ddsintegration.com/blog

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

Greg Feutz is President of

DDS Integration, a

Grand Rapids based dental

technology company.

I



F I N A N C I A L N E W S

ractitioners often have different motivations in deter-

mining the value of a practice. For example, practice

valuations may be needed for estate planning reasons,

a sale to a third party or for litigation purposes. Regardless

of the reason for the valuation, valuing a dental practice is

full of unique challenges and considerations, and valuation

experts can use a variety of approaches to arrive at an opinion

of value.

There are typically three different approaches for valuing

a dental practice, which are: market, asset and income based

approaches. Each approach has its own strengths and limita-

tions, which is why valuation experts sometimes utilize more

than one approach to arrive at an opinion of value.

Market ApproachThe market approach compares the subject practice with

other practices that have recently sold in the marketplace.

This approach assumes that a ready, willing and able buyer

has paid a fair value for a practice, which was accepted by

the seller, without either party being under duress. It would

appear to be reasonable to accept a valuation based upon

recent practice transitions. However, one size does not fit all,

and this methodology does not always account for the many

differences in dental practices.

When determining the value, consideration should be

given to several key factors, such as: capitation, type of den-

tistry being performed, demographics of practice location,

growth, condition of equipment and facilities, the number of

practitioners generating revenue, etc.

Asset ApproachThe asset based valuation approach calculates the value of

the assets of the practice that may be sold. The assets may be

valued based on the book value, original cost or an appraised

value. The assets should be valued at an estimate of fair mar-

ket value.

One of the inherent limitations of this approach is that

the earnings and cash flow of the practice are not considered

unless a factor for goodwill has been computed, and it can

be challenging to appraise the goodwill attributable to the

practice. A valuation of an enterprise operating in a service

industry should consider the profitability of that enterprise.

Typically, the asset approach is used in conjunction with the

other two approaches.

Income ApproachThe income approach identifies the projected future cash

flow of the practice. Once the projected cash flow is deter-

mined it can be capitalized or discounted under one of the

following methods: 1) capitalization of earnings method,

or 2) discounted cash flow method. Valuation professionals

tend to favor the income based valuation approach because

it takes into account the key components of the success of a

practice by considering cash flow generated from revenues

and expenses and thus compensation available to the owner.

However, there is some subjectivity involved in components

of both methodologies. For example, what is a reasonable dis-

count rate or appropriate capitalization rate to utilize in the

current market? Many of the same factors utilized in deter-

mining comparability in the market approach are analyzed

in the development of projected cash flows and capitalization

rates in the income approach.

Each valuation approach has a different methodology for

determining a practice’s value and each has its limitations.

Moreover, every practice has its own unique characteristics

and qualities that can affect value. Unfortunately, one can-

not simply apply a multiple or standard rule of thumb when

determining a value for the practice. An inaccurate valuation

can be detrimental.

Because of the complicated nature of valuing a practice it

is important to select an experienced valuation expert. When

shopping around, be sure to consider the following:

What Is My Practice Worth?Brian LaFrenier, CPA, and Eric Larson, CPA/ABV, ASA, CBA, CMA, CFE

P

Brian LaFrenier Eric Larson


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

Your practice depends on the individualized service you provide each and every client. So does ours.With extensive hands-on experience in the healthcare industry, our team focuses on the financial and operational challenges you face everyday. We are committed to providing industry-specific expertise relevant to you, without compromising your patient focus.

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

Evolving your practice today for a healthier tomorrow.

Tax Planning and Preparation

Sales and Use Tax

Accounting Software Installation and Support

Bookkeeping and Assistance

Start-Up Consulting

Choice of Entity Analysis

Cash Flow Projections

Overhead Analysis

IRS Representation

Payroll Processing

Retirement Plan Design and Administration

Human Resources

Succession Planning

Business Valuation

Estate Planning and Wealth Management

Copyright © B

eene Garter LLP An independent m

ember of M

oore Stephens International Limited

1. What credentials does this person hold? (i.e. Certified

Business Appraiser, CBA; Accredited in Business Valuation,

ABV; Accredited Senior Appraiser, ASA; etc.)

2. How many dental practices has this practitioner valued?

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

To learn more about valuing your dental practice, contact

Brian LaFrenier or Eric Larson at (616) 235-5200.

Brian LaFrenier, CPA, is a Partner at Beene Garter LLP with over 17 years

of experience focusing primarily on serving dental and private medical

practices. Brian has extensive experience in personal and corporate income

tax, audit procedures and consulting, mergers and acquisitions, monthly

bookkeeping and payroll services, financial statement preparation and cash

flow analysis.

Eric Larson, CPA/ABV, ASA, CBA, CMA, CFE, is a Partner at Beene

Garter LLP. He has extensive experience in the field of financial valuation,

transaction negotiation, merger/acquisition representation, and corporate

financial analysis. Eric’s business valuation projects have been performed for

numerous purposes, including: estate and gift taxation, succession planning,

purchase and sale advisement, purchase price allocation, marital dissolution,

and other tax and corporate related matters.

F I N A N C I A L N E W S


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

P R A C T I C E M A N A G E M E N T

haritable giving was down during the recession. Many non-profit organizations suffered because of it. But contributions are now growing again. This is a sign that Americans are more confident about the

economy and their own finances. Americans donated $316 billion to charitable causes in 2012, up about 3.5% over 2011 according to the 2013 Giving USA study. Charities rely on this generosity to complete their missions; and we feel good about supporting charities when we believe in what they are doing.

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

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

Some facts about charitable giving that you should know:21. To get any benefit at all on your tax return, it is necessary to

itemize deductions on Schedule A. The majority of taxpay-ers do not itemize. Be aware of your personal tax situations.

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

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

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

24. Giving checks to a charity is probably the easiest way to donate. To deduct the donation on your tax return, the money must be given to a charity that is approved by the IRS.

25. In exchange for your donation, the charity should give you a receipt for your records. Be sure to keep your receipts! If you do not get a receipt, you need to have some substantiation of your own - either a cancelled check or credit card statement is allowed. You do not need to send these documents in with your tax return, just retain for your records in case you are ever audited. The burden of proof is on the taxpayer.

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

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

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

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

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

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

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

13. For donations of goods valued between $500 and $5,000 you will need acknowledgment from the recipient and

C


P R A C T I C E M A N A G E M E N T

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

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

15. You can deduct expenses you incur in the service of a non-profit. Examples include: food purchases for your Girl Scout troop, supplies, event tickets, and mileage. The costs of mission trips might be deductible if your primary purpose of the trip is doing volunteer work for an approved charity.

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

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

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

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

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

21. The biggest red flag is donating too much for your income level. The IRS expects you to donate within certain norms. If your deduction is way above the norm, it might catch their attention. You are still entitled to deduct legitimate donations, just be sure to have proper documentation in case of audit.

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

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

Richard L. Chrisman, CPA, MST is the Managing Shareholder of Hungerford,

Aldrin, Nichols and Carter PC, a Tax, Auditing and Business Consulting

firm with offices in Grand Rapids and Greenville, MI. The firm is celebrat-

ing 72 years of helping local businesses, including many area practices. You

may contact him at (616) 949-3200 or [email protected] with questions

or comments.

HANC Ad for the Bulletin Size: 7.5” wide x 3.25” high (One-third Horizontal) 1314-17244 09/11/13

Good Ideas for Dental Practices

Hungerford, Aldrin,Nichols & Carter, P.C.C P A S A N D C O N S U L T A N T S

Where Good Ideas Add Up.™

Good Ideain a series of 15

When it comes to building your practice,

experience matters. Our understanding

of the dental industry helps us

provide services and expertise beyond the scope of most

accounting � rms. We can help enhance the e� ciency and success

of your business.

Get to know us.

www.hanc.com

#8“ Is cash � ow troubling you? Consider using

a cash � ow projection as a management tool. Better cash � ow management will bring peace of mind.”

For 14 more Good Ideas from Hungerford, please email Rick Chrisman at [email protected], or call Rick at (616) 949-3200.


C L A S S I F I E D A D S

Dental Office for Lease – Time to

move up? Busy northeast area dental

suite at 1750 Grand Ridge Ct. NE,

3295 SF, ten-year old modern dental

office available. 3 pvt ops, 4 chair bay

area, plumbed for nitrous, air, water,

power and vacuum, lab, x-ray, staff

area, pvt. office, reception, storage

available. Former pedo practice

obtainable Jan. 1st 2011. Contact

Dr. John Monticello 616.364.1700 or

[email protected]

Associate position wanted – Newly

graduated dentist from UDM looking

for full time position as an associate

of progressive dental practice in

Grand Rapids and surrounding areas.

Please call 616.617.9725 or email

[email protected].

Associate Position Wanted – Fourth-

year at University of Florida COD

and Michigan native seeking full-time

associate level opportunities in greater

Grand Rapids area beginning summer/

fall 2013. [email protected] or

248.568.0839.

Kavo Handpieces for Sale –

6000B have 5 at $400/handpiece,

6500B have 6 at $400/ handpiece,



649B have 2 at $200/handpiece.

Call 616-453-6323.

Too busy in your own office and need the extra help? Dentist with

nine years of experience looking for

part-time employment. Please email

[email protected].

For Sale – Kavo GentleRay 980 Diode

LASER. Specializes in management

of all soft tissue procedures such as

gingival troughing, aphthous ulcer

treatment, and perio pocket treatment

as well as bleaching. Features a large,

bright touch screen with built in clini-

cial tutorials for easy practice integra-

tion. Like new, used approximately

15 times. Includes ALL accessories

needed for immediate use including

protective eyewear for doctor, patient

and assistant and 3 tips for handpiece.

Also includes rolling cart for portabil-

ity. Please call or email for details/

photos. Phone 616.606.3263, or email

[email protected]. Purchased

for approximately $10K. Asking

$5,500/obo.

The classified ad rate is $10.00 up to and including 30 words; additional words 15¢ each. Space permitting, WMDDS members may

place ads free of charge as a membership service. Ads should be submitted in writing and sent with payment to Elaine Fleming,

WMDDS, 511-F Waters Building, Grand Rapids, MI 49503. Telephone numbers and hyphenations count as two words, abbrevia-

tions count as one word. Ads received after the first of the month prior to publication may appear in the following issue.

Well established high quality practice in Kentwood area is

looking for an associate between

1 and 2.5 days a week. Would prefer

a seasoned dentist who has experience

providing high quality patient service.

Please send an email to:

[email protected].

Hudsonville, MI – Dental office seek-

ing maternity coverage for dentist

beginning mid-November. Potential

opportunity for associate position

following coverage. Send cover letter

and resume to:

[email protected].

For Sale – Lab Master Foster Model

Trimmer, Model # MT115, like new

$600. Contact 616.949.7510.

Ottawa County Health Department is currently in the process of recruiting a

part-time dentist to provide services on the county’s 40 foot, state-of-the-art

Miles of Smiles Mobile Dental Unit. The mobile unit provides comprehen-

sive dental services at schools, summer programs, and health department

locations throughout Ottawa County (Grand Haven, Holland, etc.).

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

If you are interested in this position, please e-mail a resume to:

[email protected]

Debra J. Bassett R.D.H., B.H.S.

Oral Health Team Supervisor

Ottawa County Health Department

12251 James St., Suite 400

Holland, MI 49424

We look forward to hearing from you!


C L A S S I F I E D A D S

The Bulletin wishes to thank our valued

advertisers who support organized

dentistry by helping to defray the cost

of printing and mailing.

Advertising in the Bulletin is seen

by over 90% of the dentists in the

West Michigan District. This includes

five of the fastest growing counties

in the state: Kent, Ottawa, Ionia,

Montcalm and Mecosta.

For information on advertising rates,

call Elaine Fleming, WMDDS Executive

Secretary at 234-5605. Target your Market

– advertise in the Bulletin!

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

DDS Integration .... outside back cover

Davis Dental

Laboratory ............... inside front cover

Founders Bank & Trust ......................8

Great Lakes Financial Insurance ......15

Henry Schein ............inside back cover

Hungerford, Aldrin, Nichols &

Carter, PC ..........................................21

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

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

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

A D V E R T I S E R I N D E XDental Office Space for Lease/Possible Buyin – 2554 Woodmeadow

Drive, SE (near Breton and 28th

Street), 1300 sq. ft., 4 ops, private

office, lab, reception, staff lounge, full

basement with lockable storage, excel-

lent parking, plumbed for dentistry

and cabled for digital dentistry. Three

other dental suites in an all dental

building. Very competitive lease rate.

Available April 2014. For more infor-

mation, email [email protected]

or call 616.401.5134.

2013 Directory Corrections & AdditionsChanges indicated in bold

NEW:

DENUCCI, DANCHERRY STREET HEALTH SERVICES550 CHERRY STREET SEGRAND RAPIDS, MI 49503235-7289 EXT 2183 FAX 752-4119

GRODE, DANIEL5813 BALSAM DRIVEHUDSONVILLE, MI 49426669-5954 FAX 669-3147

LEfERE, AGATA (PEDIATRIC DENTIsT)3131 44TH STREET SWGRANDVILLE, MI 49418531-3430 FAX 531-3459

MEEUWsEN, DANIEL11 N MAPLE, SUITE 200GRANT, MI 49327231-834-9750 FAX 231-834-1459 MITChELL, TIffANI DCHERRY STREET HEALTH SERVICES100 CHERRY STREET SEGRAND RAPIDS, MI 49503965-8206 FAX 225-8525

CORRECTIONs:

ARMsTRONG, DANIEL DHEART OF THE CITY HEALTH CENTER100 CHERRY STREET SE GRAND RAPIDS, MI 49503965-8206 FAX 225-8525

AYLWORTh-LENDERINK, hOLLY7706 GEORGETOWN CENTER DRIVE JENISON, MI 49428855-0005 FAX 855-0048

O’GRADY, PAUL W825 FOREST HILL AVENUE SEGRAND RAPIDS, MI 49546949-2100 FAX 949-8239(DELETE 2020 LEONARD sT NW ADDREss)

Antique Dental Drill for Sale – $70.

Please call 616.241.4061 and ask for Sue

deHaan or email [email protected].

Exciting opportunity for dentists

to provide children with dental care

in Grand Rapids area schools. No

evenings or weekends. Apply at

www.smileprograms.com.


WE’VE MOVED

Don’t miss our Equipment& Technology Specials!

Ask your Henry Schein Consultant for details.

Henry Schein Dental

2689 Walkent Drive NW, Suite F

Walker, MI 49544

Phone: 616-791-2358

Fax: 616-791-2973

STOP BY AND VISIT OUR NEW SHOWROOM!

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

12BS7160_moved ad 1/23/13 4:25 PM Page 1

WEST MICHIGAN DENTAL SOCIETY

511-F Waters Building

Grand Rapids, MI 49503

PRsRT sTDUs POsTAGE

PAIDGRAND RAPIDs, MI

PERMIT # 657

Documents

2013 WMDDS Fall Bulletin