Floss and Flip-Flops with the Sanders sisters features hosts dental hygienist and speaker Katrina M. Sanders, RDH, and podiatrist Dr Elizabeth Sanders, DPM. Together, the sisters discuss the oral-systemic link and its impact—from your teeth down to your toes. The podcast is produced monthly by 

®, in partnership with The Sanders sisters.

Katrina Sanders, RDH, can be reached at:

Tattersall, M. C., et. al. (2015). Asthma Predicts Cardiovascular Disease Events: The Multi-Ethnic Study of Atherosclerosis. Arteriosclerosis, Thrombosis, and Vascular Biology, 35(6), 1520-1525.

Yeh, E. T. H., & Bickford, C. L. (2009). Cardiovascular Complications of Cancer Therapy: Incidence, Pathogenesis, Diagnosis, and Management. J Am Coll Cardiol, 53(24), 2231-2247.

Chaikriangkrai, K., et. a l. (2015). Additive prognostic value of coronary artery calcium score and renal function in patients with acute chest pain without known coronary artery disease: up to 5-year follow-up. Int J Cardiovasc Imaging. 31(8), 1619-1626.

Liu, Y., et. al. (2014). Kidney Stones and Cardiovascular Risk: A Metaanalysis of Cohort Studies. Am J Kidney Dis, 64(3), 402-410.

Uddin, S. M. I., et. al. (2018). Erectile Dysfunction as an Independent Predictor of Future Cardiovascular Events: The Multi-Ethnic Study of Atherosclerosis. Circulation. doi:10.1161/circulationaha.118.033990

Clarson, L. E., et. al. (2015). Increased risk of vascular disease associated with gout: a retrospective, matched cohort study in the UK Clinical Practice Research Datalink. Annals of the Rheumatic Diseases, 74(4), 642-647

Beckman, J., Duncan, M., et al. HIV and PAD. March 12, 2018. Circulation; 10.1161.117.032647

van Nimwegen, F. A., et. al. (2015). Cardiovascular disease after Hodgkin lymphoma treatment: 40-year disease risk. JAMA Intern Med. doi: 10.1001/jamainternmed.2015.1180

Rodondi, N., et al. (2010). Subclinical hypothyroidism and the risk of coronary heart disease and mortality. JAMA, 304(12), 1365-1374.

Larsson Susanna, C., et. al. (2019) Thyroid Function and Dysfunction in Relation to 16 Cardiovascular Diseases: A Mendelian Randomization Study. Circulation: Genomic and Precision Medicine, 0(0). doi:10.1161/CIRCGEN.118.002468

Adelborg, K., et. al. (2018). Migraine and risk of cardiovascular diseases: Danish population based matched cohort study. Bmj, 360. doi:10.1136/bmj.k 96

Chapple ILC, Potential mechanisms underpinning the nutritional modulation of periodontal inflammation. J Am Dent Assoc. 2009; 140 (2): 178-184.

Hujoel P. Dietary carbohydrates and dental-systemic diseases. J Dental Res. 2009; 88 (6): 490-502.

Lee M, et al "Current Helicobacter pylori infection is significantly associated with subclinical coronary atherosclerosis in healthy subjects: A cross-sectional study" PloS One 2018; 13(3): e0193646.

Shah NH, LePendu P., Bauer-Mehren A., et al. (June 10, 2015). Proton Pump Inhibitor Usage and the risk of MI in the general population. LLoS ONE 10(6).

Mercado FB, Marshall RI, Bartold PM. Inter-relationships between rheumatoid arthritis and periodontal disease. A Review. 

Podcasts

Join the Sanders Sisters as they welcome the holidays and the last episode of their first season of Floss & FlipFlops! In this episode, the sisters discuss the 12 medical conditions on Santa’s list that can indicate a bigger systemic complication, and how you can integrate your knowledge of these conditions in helping your patients achieve lifelong health!

Floss & Flip Flops Episode 12: The 12 Medical Conditions of Concern…and a Partridge in a Pear Tree

Glidewell has announced its 2023 Glidewell Symposia program, featuring continuing education opportunities on everything from implant dentistry and dental sleep medicine to digital dentistry and business management. Held throughout the year at the Glidewell Clinical Education Center in Irvine, California, the program consists of distinctive 2-day events specifically tailored to help dental professionals expand their practice horizons in 2023 and beyond.

The 2023 schedule provides a wide variety of events for dentists at any stage in their careers. The upcoming calendar includes:

Implants: The Surgical Phase (March 24-25)

Explore the surgical aspects of implant placement

Sleep: Building Your Practice with Dental Sleep Medicine (April 21-22)

Learn the modern dentist’s role in sleep dentistry

Esthetics: Creating Beautiful Smiles (June 23-24)

Identify techniques and materials for achieving esthetic makeovers

Complete Dentures: Mastering the Foundational Skills (July 28-29)

Discover the future of removables in the dental practice

IOX: The Digital Dentistry Experience (August 18-19)

Integrate the latest in digital chairside technology

Women on the Rise: Elevating Digitial Dentistry (September 22-23)

Incorporate digital technology into every aspect of your practice

Implants: The Restorative Phase (October 13-14)

Examine the restorative aspects of implant dentistry

While distinct, each event will maintain the same 2-day format, according to a press release from Glidewell. On the first day, attendees will experience fast-paced, main podium presentations from experts in the field. On the second day, participants can choose from a variety of focused lectures and hands-on workshops that teach implementable skills.

The symposium will kick off in March with Implants: The Surgical Phase and participants will receive 9 continuing education hours. The first day of the event will feature presentations from Drs Randolph Resnik, Timothy Kosinkski, Jack Hahn, and Roger Levin. On the second day, attendees will be able to select either an in-depth lecture or a workshop on the following topics:

Full-arch guided surgery and immediate provisionalization

Glidewell Symposia are for dentists, hygienists, and chairside and front office team members. Tuition is $495 for each 2-day event, which includes complimentary breakfast and lunch on both days, as well as a campus tour and a hosted cocktail party and dinner on Friday.

Articles

Held throughout the year at the Glidewell Clinical Education Center in Irvine, California, the program consists of distinctive 2-day events specifically tailored to help dental professionals expand their practice horizons.

Glidewell Announces Symposia Schedule for 2023

Safeline Consulting will present a live broadcast to dentists and staff on safe waterline maintenance titled CDC Issues Advisory one Waterline Maintenence - Are Your Protols Up to Speed? The webinar is scheduled for December 9 at 1 pm EST.

This complimentary course will be presented by Kellie Thimmes, senior consultant and education specialist at ProEdge Dental Water Labs, who will discuss the recommendations for waterline maintenance for lines on city water and lines with bottles.

Make attendees aware of the latest CDC health alert regarding waterlines

On October 31, the Centers for Disease Control and Prevention issued an advisory regarding the outbreak of Nontuberculous Mycobacteria infections and highlighted the importance of maintaining and monitoring dental waterlines.

The webinar, titled CDC Issues Advisory one Waterline Maintenence - Are Your Protols Up to Speed? is scheduled for December 9 at 1 pm EST.

Safelink Consulting Will Host Waterline Maintenance Webinar

Oral health venture capital fund Revere Partners announced 2 new partnerships with the Seattle Study Club and the Workman School of Dental Medicine at High Point University. The agreements will focus on established dentists looking to enhance their knowledge and methods, as well as the next generation of oral health professionals, according to a press release from Revere Partners.

Seattle Study Club is an international network of dental practitioners committed to furthering their knowledge and advancing their methods of care. It has more than 250 study clubs worldwide, with each one focused on helping members improve their practices, connect with the dental community, and incorporate the newest, proven techniques and tools into dentistry. Revere Partners has agreed to bolster the clubs’ regular interactive meetings by introducing at least 1 dental startup per quarter, providing startups and dental technology providers exclusive access to the growth-oriented network, according to the company’s statement

The Workman School of Dental Medicine is the first private dental school in North Carolina, with plans to welcome its first cohort in August 2024. Its unique teaching model will place students in real practices for clinical experience while aiming to open up more opportunities within dentistry via affordable tuition. Workman students are expected to be the first students to receive a broad, dentistry-business education in a pre-doctoral program. Revere Partners’ partnership will infuse the latest technology into the CARE education and practice model, as well as launch a special entrepreneurship and venture capital externship for students, the press release read.

“This partnership will have a direct impact on the next generation of dental professionals,” said Dr. Scott De Rossi, founding dean at the Workman School. “Revere Partners will help provide our students access to the latest oral-health technologies while presenting opportunities for real-world relationships that can establish the foundation for successful careers in the field.”

Revere Partners will support the Seattle Study Club and Workman School of Dental Medicine at High Point University.

Oral Health Venture Capital Fund Announces New Partnerships

A woman or man is only as good as their tools, or so the saying goes. When it comes to orthodontics, if these tools can open doors to care and help a clinician provide high-quality treatment, all the better.

One such tool that is quickly infiltrating the dental and orthodontic market is artificial intelligence (AI). While it can be found in every aspect of the dental practice from clinical scanning to practice management, perhaps the most influential, intriguing, and promising application has been in orthodontic digital treatment planning.

While there are many orthodontic treatment-planning solutions on the market, SoftSmile was created to provide clinicians with access to tools and solutions to create accurate, precise and beautiful smiles, while eliminating the need for third-party service companies. To do this, SoftSmile developed VISION, an advanced digital treatment-planning software that puts the power in the hands of the clinician and enables clinicians to manage workflows they may previously have had to outsource, with the ultimate outcome of making treatment accessible to patients around the world.

[SPONSORED] Learn about the latest innovations and the ways artificial intelligence is being deployed in orthodontic treatment planning with this free eBook sponsored by SoftSmile.

eBook: Advancements in Ortho Planning

Bruce Bryen is a certified public accountant with over 45 years of experience and is a part of Baratz & Associates CPAs. He specializes in deferred compensation, such as retirement planning design; income and estate tax planning; determination of the proper organizational business structure; asset protection and structuring loan packages for presentation to financial institutions. He is experienced in providing litigation support services to dentists with Valuation and Expert Witness testimony in matrimonial and partnership dispute cases. He is also a financial writer for several dental journals. You may contact him at 609-502-0691 or at 

There is no way to overstate the value of goodwill to the dentist and to his or her dental practice. From the acquisition of an interest in a dental practice to the investment of a partner in the practice, all eyes should be on the goodwill and the value it creates to the dentist and the dental practice.

Goodwill is the most valuable asset in the dental practice. It may be created by each of the dentists who are partnership owners and the practice itself may have some of its own goodwill. Whenever a dental practice valuation is being prepared, those experts who understand the valuation process will always give recognition to between 50% and 75% of the value of the dental practice as being allocated to goodwill. From those percentages, there is a further allocation of the goodwill between the personal goodwill of the dental practice and the enterprise or dental practice value of the goodwill meaning that proportion is allocated to the dental practice itself and not to an individual dentist. These percentages when converted to dollars form the basis for the value of the dental practice since the equipment is available on the open market when new and used. The used value of equipment can be equated to the value of an automobile as the new automobile loses about 50% of its value during its first year on the road.

What other assets are part of the dental practice value?

When thinking of the other assets within a dental practice some of the items that come to mind are the equipment, staffing, phone number, patient lists and records and location of the office. Other than the equipment, all of the other assets are part of the composition of goodwill. When it is thought about, other than the equipment, just about every other asset in the dental practice can be allocated to either personal goodwill or to dental practice (enterprise goodwill). Equipment is available for lease or purchase from most dental supply and equipment sellers.

Goodwill is a primary item when the dental practice is being listed for sale and a negotiation is underway as to how much goodwill there really is in the dental practice. The income tax allocation for the sale of goodwill is a priority for the seller of the dental practice since that allocates the best income tax rate to the seller of the dental practice. The buyer of the practice will look to reduce the goodwill value since that hurts him or her when allocating the tax aspect of the sale.

When a divorce of the dentist is underway, goodwill is of a primary interest especially in a state where there are equitable distribution rules in effect. With the current wave of dental service organization (DSO) acquisitions, the goodwill is important to the DSO as the buyer since they want to show their hedge fund or venture capitalist who is advancing the money good earnings. The allocation of the goodwill forces the buyer to not write off for income tax purposes a large amount of money in the early years of the acquisition so that the purchase automatically looks better from an income standpoint than from a cash flow diagram.

Comparing the buyer and the seller and their income tax effect when goodwill is accurately recorded:

We’ll use an example of an allocation of goodwill as a realistic percentage of the sale price compared to an unrealistic approach. With an $800,000 sale price of a dental practice, about $600,000 can be reasonably charged to goodwill so the buyer and seller each report the $600,000 the same way, which they have to on their tax returns. For the seller, he or she records a capital gain of $600,000 and will probably pay a federal tax of about 20%, or $120,000. The seller must amortize the $600,000 over 15 years so he or she can only write off $40,000 per year rather than finding another way to write off the $600,000 over a much shorter term if it was not allocated to goodwill.

This saves the buyer about $20,000 per year in taxes (50% of the write off of $40,000). A divorce has similar consequences for the dentist. If the spouse receives $600,000 in the settlement, it is not taxable since it is a distribution of a marital asset. However, assuming that the dentist has to borrow the $600,000, when he or she pays it back, since the principal payment is not deductible, it costs the dentist another $600,000 over the term that he or she repays the loan since the assumption is that he or she is in the 50% tax bracket and to pay $600,000, the dentist must earn $1,200,000 since he or she pays a tax of 50% and would have 50% left to pay the principal.

Potential life style changes for the dentist:

When paying out that much money as described above, either from the acquisition price or during a divorce, it may hamper the ability of the dentist to continue paying retirement contributions to his or her dental practice retirement plan. This will cause the dentist to suffer in the short term while making the payments, as well as in the long term while taking distributions from a retirement plan that is much less than originally thought to be. It takes a smart dental practice CPA to assist the dentist so that he or she gets back on track and at least obtains an ability to fund some of his or her retirement plan. This is in addition to the recurring dental practice bills as well as the normal bills of a person who needs to pay rent or a mortgage and has car payments and other debt. It would be rare for a dentist to be able to make an economic comeback without some professional financial advisory services.

Goodwill is then both a good and bad thing, depending on where the dentist is in his or her career.

Goodwill is a primary item when a dental practice is being listed for sale and a negotiation is underway as to how much goodwill there really is in the practice.

Understanding the Importance of Goodwill to Both the Dentist and the Dental Practice

Material Trends: Why Additive Removable Workflows Are the Next Frontier Figures

Material Trends: Why Additive Removable Workflows Are the Next Frontier

Voices from the Industry

Business Trends: Digital Technology Is Key to Overcoming Industry Demographic Challenges 

Glidewell images

The Future: The Cost of Progress: A Look at the Future of Dental Laboratories 

Dental Lab Products 2023 Innovation Guide

Dental lab industry leaders share what they see ahead for the industry in the coming year.

Articles about new products once again led the way this year, with 3 5Ws* (on the who, what, when, where, and why of new products) making the cut. Our readers also wanted to learn about 3D printing and 3D-printed dentures. The April cover story, on the artistic side of dental labs, made the list too, as did 2 other features—one on side hustles for dental labs and the other on how to build strong relationships with client practices. A piece on how dental materials are used in other industries was likewise popular with our audience.

Top 5 Editor’s Choice Dental Lab Technologies of 2022

The top new Editor’s Choice lab technology products of 2022 as chosen by the Dental Lab Products® editorial team.

Stan Goff is the Managing Editor of Dental Products Report, Dental Lab Products and Modern Hygienist. He has covered the dental industry since 1999 and can be reached at sgoff@mjhlifesciences.com.  

The top new dental laboratory technology products of 2022 as chosen by the Dental Lab Products® editorial team. 