Earl M. Douglas, DDS, MBA, BVAL, is the founder of Professional Practice Consultants, Ltd. Dr. Douglas earned his Doctor of Dental Surgery degree from the Baltimore College of Dental Surgery, Dental School, University of Maryland 1971. He practiced in the U.S. Army Dental Corps at Fort Benning, Georgia, from 1971 to 1974 and in Stuttgart, West Germany, from 1974 to 1977. Dr. Douglas was in private practice in Atlanta, Georgia, from 1978 through 1982. After the sale of his private practice in 1982, he began his career in practice transition consulting. He received his Master in Business Administration degree from Brenau College in 1984 and founded Professional Practice Consultants, Ltd., in the same year. Dr. Douglas was the founder of American Dental Sales, Inc., in 1996 and served as its first president. He is the author of cash flow analysis software used by professional brokers and lenders. He is also a contributing author for Dental Economics and has presented numerous seminars for Dental Economics and state dental associations. Dr. Douglas is a member of the Practice Valuation Study Group and The Institute of Business Appraisers.

After practicing dentistry for 30 years, Dr. Rich Seims is co-founder of Consani Seims Ltd. which specializes in dental practice mergers and acquisitions. Rich is a senior broker/consultant and practice appraiser. He is a member of two nationally recognized dental practice transition organizations: The Practice Valuation Study Group and American Dental Sales. Both of these associations are acknowledged as leaders in the field of dental practice valuations and brokerage. Consani Seims Ltd. provides brokerage services for dental practices in Washington, Oregon, Montana, Idaho, Hawaii and Alaska. Dr. Seims is recognized as a seasoned facilitator and discreet confidante. He can be reached at (866) 348-3800, or by e-mail at rich@mydentalbroker.com.

1776 S. Jackson Street #612

Peter Mirabito, D.D.S., F.A.G.D.
Dr. Mirabito has been appraising and selling professional practices as a licensed broker, as well as providing practice management consulting services, in the western United States since 1986. He practiced general dentistry for 25 years, and he has owned and sold three of his own successful dental practices during that time. He is the founder of Precise Consultants and one of the founders of ADS. Both companies are full service brokering and consulting firms specializing in practice sales, appraisals and practice transition services for professional practices. Since 1986, Dr. Mirabito has appraised and/or sold more than 500 professional practices.
Dr. Mirabito has been lecturing at Denver Midwinter Dental Conventions and Academy of General Dentistry over the last 13 years on all practice transition topics. He has published articles in the Journals of the Colorado Dental Association and the Metropolitan Denver Dental Society, Mentor Magazine, and in Dental Economics Magazine. He is a member of the American Dental Association, and the Colorado and Metro Denver Dental Associations. He is a Fellow of the American Academy of General Dentistry, a former officer of the Colorado AGD and national delegate of the Academy. ===============

Mr. Jed Esposito,M.B.A. =======================

Mr. Esposito has been appraising and selling professional practices as a licensed broker, as well as providing practice management consulting services, in the western United States since 2003. He has been serving the dental management software needs of the dental community since 1992. After completing his MBA in finance at the University of Colorado in 1988, he managed a large dental group in Colorado. He then accepted a position with a nationwide dental software firm in 1992. His responsibilities included marketing and management of this software for dentists from California to Kansas. He is a partner in Precise Consultants and also serves as treasurer and member of the nationwide dental brokering and consulting organization American Dental Sales, Inc. Both companies are full service brokering and consulting firms specializing in practice sales, appraisals and practice transition services for professional practices. Since 2003, Mr. Esposito has been instrumental in appraising and/or selling more than 195 professional practices. He has appraised and/or sold dental practices in Arizona, Colorado, Kansas, Nebraska, Nevada, New Mexico, New York, Utah, and Wyoming. Mr. Esposito is a qualified practice value appraiser, with membership in The Institute of Business Appraisers, ADS, a national network of dental practice appraisers and brokers, Practice Valuation Study Group, Colorado Association of Realtors and University of Colorado Graduate School of Business Alumni Association. Mr. Esposito has lectured at Metro Denver Dental Society Seminars, University of Colorado School of Dentistry and University of Nevada School of Dentistry on multiple practice transition topics.

Suite 200

Roger K. Hill, A.S.A. is an accredited senior appraiser (ASA) of the American Society of Appraisers, a member of the Institute of Business Appraisers, and a founder/charter member of the Practice Valuation Study Group.

With over 29 years of experience in working with general dentists and specialists, Mr. Hill serves clients across the United States providing transition planning for practice sales, partnerships (buy-in/buy-out), practice mergers, associateships/compensation analysis, and financial forecasting (proforma).

His work places particular emphasis on achieving comfortable, successful outcomes by using tax efficient structures that provide a financial structure that is both affordable for purchasers yet fair and equitable to sellers. His work also thoroughly examines income distribution formulae (allocation of profit) so that each doctor involved can comfortably achieve his or her goals.

Mr. Hill is an active speaker, frequently addressing national, state, study clubs, and other professional groups. He has been published extensively in many publications on these subjects and, at the request of the American Dental Association, has recently completed work on a book about practice transitions. It is available through the ADA website.

Prior to his work in these areas, Mr. Hill held an administrative position at Baylor College of Medicine, and before that, St. Luke’s Episcopal Hospital. He received his M.S.A. from the University of Houston in 1976 and has participated in professional graduate training in the specialties of Valuation Theory and Application as well as real estate law. He joined The McGill & Hill Group in February of 1997.

Suite 15

Professional Practice Associates, Inc., is a "full service" dental practice brokerage company, committed to the successful uniting of buyers and sellers of dental practices. The firm was founded by Max Wilson, D.D.S., a dentist with extensive training and expertise in dental practice management, including the sales and transition processes of dental practices. Dr. Wilson owned and operated a successful dental practice for 32 years in Oklahoma. In the last years of his practice, Dr. Wilson began his own dental practice transition. It was during this period of time, and the subsequent sale of his practice, that he became aware of the need for a quality dental practice brokerage firm, especially one willing to handle each sale with honesty and integrity and attention to the diversity of details of each individual sale. This is the foundation upon which Professional Practice Associates, Inc. operates, and is foremost in all services provided.

Dr. Max Wilson and Professional Practice Associates, Inc., promises that our brokerage services will meet the needs of each individual client, and that the performance of these services, in every transaction, will be accomplished with utmost honesty and integrity for all parties concerned.

1776 S. Jackson Street #612

Peter Mirabito, D.D.S., F.A.G.D.
Dr. Mirabito has been appraising and selling professional practices as a licensed broker, as well as providing practice management consulting services, in the western United States since 1986. He practiced general dentistry for 25 years, and he has owned and sold three of his own successful dental practices during that time. He is the founder of Precise Consultants and one of the founders of ADS. Both companies are full service brokering and consulting firms specializing in practice sales, appraisals and practice transition services for professional practices. Since 1986, Dr. Mirabito has appraised and/or sold more than 500 professional practices.
Dr. Mirabito has been lecturing at Denver Midwinter Dental Conventions and Academy of General Dentistry over the last 13 years on all practice transition topics. He has published articles in the Journals of the Colorado Dental Association and the Metropolitan Denver Dental Society, Mentor Magazine, and in Dental Economics Magazine. He is a member of the American Dental Association, and the Colorado and Metro Denver Dental Associations. He is a Fellow of the American Academy of General Dentistry, a former officer of the Colorado AGD and national delegate of the Academy. ===============

Mr. Jed Esposito,M.B.A. =======================

Mr. Esposito has been appraising and selling professional practices as a licensed broker, as well as providing practice management consulting services, in the western United States since 2003. He has been serving the dental management software needs of the dental community since 1992. After completing his MBA in finance at the University of Colorado in 1988, he managed a large dental group in Colorado. He then accepted a position with a nationwide dental software firm in 1992. His responsibilities included marketing and management of this software for dentists from California to Kansas. He is a partner in Precise Consultants and also serves as treasurer and member of the nationwide dental brokering and consulting organization American Dental Sales, Inc. Both companies are full service brokering and consulting firms specializing in practice sales, appraisals and practice transition services for professional practices. Since 2003, Mr. Esposito has been instrumental in appraising and/or selling more than 195 professional practices. He has appraised and/or sold dental practices in Arizona, Colorado, Kansas, Nebraska, Nevada, New Mexico, New York, Utah, and Wyoming. Mr. Esposito is a qualified practice value appraiser, with membership in The Institute of Business Appraisers, ADS, a national network of dental practice appraisers and brokers, Practice Valuation Study Group, Colorado Association of Realtors and University of Colorado Graduate School of Business Alumni Association. Mr. Esposito has lectured at Metro Denver Dental Society Seminars, University of Colorado School of Dentistry and University of Nevada School of Dentistry on multiple practice transition topics.

P.O. Box 369

Sarah K. Lynch is a partner in Jim Kasper Associates, LLC.
A regional practice brokerage and transition firm serving dentists in New England and New York State since 1981; specializing in appraisals and sales of dental practices. She has 13 years practice brokerage and appraisal experience completing over 900 practice transitions and 750 appraisals of both general and specialty practices. She also lectures nationally on practice transitions and is a frequent guest speaker for several state and local dental associations, societies and dental practice related industries. She currently serves as President of ADS Inc. www.ADStransitions.com and can be reached at 603-355-2260 or sarah@jimkasper.com.

ADS McNor Group, Transition Specialists, with a depth of expertise has the ability to deliver a wide range of services from a single source. From practice sales, mergers or partnerships; to accounting, tax and financial planning; to practice optimization, our services go far beyond that of the competition. Whether you are an existing owner looking to take your practice to the next level of growth and/or profitability, a new owner in need of foundational management tools, or considering your transition through sale, merger or partnership, we can deliver.

ADS McNor Group, Transition Specialists, with a depth of expertise has the ability to deliver a wide range of services from a single source. From practice sales, mergers or partnerships; to accounting, tax and financial planning; to practice optimization, our services go far beyond that of the competition. Whether you are an existing owner looking to take your practice to the next level of growth and/or profitability, a new owner in need of foundational management tools, or considering your transition through sale, merger or partnership, we can deliver.

Suite 106

ADS Florida, LLC (formerly Professional Transitions, Inc.) is a professional practice broker. We provide management services, appraisals and litigation support to all of Florida. We have helped professionals start up, buy and sell practices since 1974.

The mission of ADS Florida is to assist our clients in realizing lifetime personal, professional and financial goals. Our overall goal is to provide a comprehensive service from graduation to retirement for dentists. All of the members of our team hold current real estate licenses issued by the State of Florida Department of Professional Regulation. They regularly attend seminars, conferences and continuing education to stay abreast of the practice brokerage and practice management field. We are proud of the integrity and standard of exellence that we provide our clients and customers. Our additional services can be accessed at http://www.adsflorida.com/

Earl M. Douglas, DDS, MBA, BVAL, is the founder of Professional Practice Consultants, Ltd. Dr. Douglas earned his Doctor of Dental Surgery degree from the Baltimore College of Dental Surgery, Dental School, University of Maryland 1971. He practiced in the U.S. Army Dental Corps at Fort Benning, Georgia, from 1971 to 1974 and in Stuttgart, West Germany, from 1974 to 1977. Dr. Douglas was in private practice in Atlanta, Georgia, from 1978 through 1982. After the sale of his private practice in 1982, he began his career in practice transition consulting. He received his Master in Business Administration degree from Brenau College in 1984 and founded Professional Practice Consultants, Ltd., in the same year. Dr. Douglas was the founder of American Dental Sales, Inc., in 1996 and served as its first president. He is the author of cash flow analysis software used by professional brokers and lenders. He is also a contributing author for Dental Economics and has presented numerous seminars for Dental Economics and state dental associations. Dr. Douglas is a member of the Practice Valuation Study Group and The Institute of Business Appraisers.

After practicing dentistry for 30 years, Dr. Rich Seims is co-founder of Consani Seims Ltd. which specializes in dental practice mergers and acquisitions. Rich is a senior broker/consultant and practice appraiser. He is a member of two nationally recognized dental practice transition organizations: The Practice Valuation Study Group and American Dental Sales. Both of these associations are acknowledged as leaders in the field of dental practice valuations and brokerage. Consani Seims Ltd. provides brokerage services for dental practices in Washington, Oregon, Montana, Idaho, Hawaii and Alaska. Dr. Seims is recognized as a seasoned facilitator and discreet confidante. He can be reached at (866) 348-3800, or by e-mail at rich@mydentalbroker.com.

After practicing dentistry for 30 years, Dr. Rich Seims is co-founder of Consani Seims Ltd. which specializes in dental practice mergers and acquisitions. Rich is a senior broker/consultant and practice appraiser. He is a member of two nationally recognized dental practice transition organizations: The Practice Valuation Study Group and American Dental Sales. Both of these associations are acknowledged as leaders in the field of dental practice valuations and brokerage. Consani Seims Ltd. provides brokerage services for dental practices in Washington, Oregon, Montana, Idaho, Hawaii and Alaska. Dr. Seims is recognized as a seasoned facilitator and discreet confidante. He can be reached at (866) 348-3800, or by e-mail at rich@mydentalbroker.com.

ADS Midwest serves members of the dental profession in Missouri, Illinois, Iowa and Wisconsin by providing practice valuations, practice sales, partnership formations, associate buy-ins and practice management consulting services. No matter what you need, we can provide help with all aspects of buying or selling a dental practice. Each member of our team is professionally trained, sensitive to your needs, and provides professional service with the highest level of integrity while protecting the confidentiality of your transitions.
Guy Jaffe is the principal of The Dental Marketplace in St. Louis. Mr. Jaffe has been appraising and selling dental practice exclusively since 1987. Previously Mr. Jaffe was head of his own commercial real estate development and management firm and has served as Director of Community and Economic Development for the state of Missouri. Mr. Jaffe is a member of Practice Valuation Study Group, a national organization dedicated to improving professional practice valuations. He is past president of American Dental Sales, the largest network of dental practice brokers in the United States. Mr. Jaffe is a director of Metropolitan Capital Bank in Chicago.

202

ADS Midwest - Chicago is a full service professional practice brokerage, appraisal, and consulting firm servicing Northern Illinois and Southeastern Wisconsin. As the only dental practice broker with offices in both Chicago and St. Louis we are in a unique position to assist selling and buying dentists throughout the Midwest.

ADS Midwest - Chicago has established beneficial relationships with local and national publications and organizations to increase advertising capabilities for our clients. All of our clients listings are advertised monthly in state and local journals as well as nationally in our exclusive Dental Economics classified section.

ADS Midwest - Chicago provides the best in client service and attention to detail in the all-important sales process. A fundamental element of each practice transition is buyer funding. We have developed strong working relationships with lending institutions, virtually eliminating this area of concern for buyers and sellers alike. Using attorneys experienced in drafting agreements for practice sales, we are able to produce contracts painlessly and efficiently. From start to finish clients are assisted by TOP QUALITY PROFESSIONALS EXPERIENCED IN THE FIELD OF PRACTICE SALES.

Peter J. Ackerman, CPA is the principal in the Chicago office of ADS Midwest and past President of American Dental Sales.

He is a graduate of Miami University in Oxford, Ohio, with degrees in Accounting, General Business and Finance. Mr. Ackerman is a Certified Public Accountant, Licensed Real Estate Broker, Licensed Business Broker, a member of American Institute of Certified Public Accountants, a member of Practice Valuation Study Group, and is an approved sponsor by the Academy of General Dentistry. Each year Mr. Ackerman lectures to dental audiences, residency classes, dental district meetings, continuing education courses and other dental society functions.

If you wish to sell or purchase a dental practice, please contact Mr. Ackerman day or evening. All inquiries are strictly confidential.

Third Floor

Somerset CPAs is a full-service accounting and professional services firm based in Indianapolis, Indiana. With over 130 professionals, we are one of the top ten largest accounting firms in the Indianapolis area. Our staff consists of certified public accountants, certified management accountants, certified financial planners, certified valuation analysts, chartered financial consultants, chartered life underwriters and other professionals who provide accounting, advisory, assurance, information solutions, litigation support, valuation, tax and wealth management services to businesses and individuals.

Somerset’s Dental Team is made up of associates with many years of experience solving the unique challenges of our clients in the dental industry. We are dedicated to successful practice transitions and valuations in the dental profession. We represent buyers and sellers throughout the state of Indiana. Our services include representations of buyers and sellers, mergers, buy-ins, partner recruitment and valuation of practices for marital dissolution, estate purposes and potential sales. Somerset has valued hundreds of businesses in a variety of industries and provided expert testimony in federal, state and local courts throughout the state of Indiana. We have a strong reputation and significant experience.

Our experience in the dental profession combined with our financial expertise and extensive training in valuation techniques assures an informed decision on the selling price of the practice.

Roy Rice is a principal of Somerset CPAs and is the leader of our Dental Team. He graduated from Indiana University in 1969 with a B.S. degree in accounting. He was employed by Arthur Andersen & Company for six years before co-founding the firm of McGee, Rice & Wheat, CPAs in November 1974. In September of 1999, McGee, Rice & Wheat merged with Somerset. In 2004 he was added to the Indianapolis Medical Society’s Preferred Resources List, an honor that was bestowed upon him by a physician client. Roy is a member of the American Institute of CPAs and the Indiana CPA Society of which he is a past president of the Indianapolis chapter. Roy’s community service includes serving as foundation treasurer of the East 91st Street Christian Church, board member and treasurer of Agape Therapeutic Riding Center for the Handicapped and past treasurer of the Heritage Christian School Booster Club.

ADS Midwest serves members of the dental profession in Missouri, Illinois, Iowa and Wisconsin by providing practice valuations, practice sales, partnership formations, associate buy-ins and practice management consulting services. No matter what you need, we can provide help with all aspects of buying or selling a dental practice. Each member of our team is professionally trained, sensitive to your needs, and provides professional service with the highest level of integrity while protecting the confidentiality of your transitions.
Guy Jaffe is the principal of The Dental Marketplace in St. Louis. Mr. Jaffe has been appraising and selling dental practice exclusively since 1987. Previously Mr. Jaffe was head of his own commercial real estate development and management firm and has served as Director of Community and Economic Development for the state of Missouri. Mr. Jaffe is a member of Practice Valuation Study Group, a national organization dedicated to improving professional practice valuations. He is past president of American Dental Sales, the largest network of dental practice brokers in the United States. Mr. Jaffe is a director of Metropolitan Capital Bank in Chicago.

C. Steven Wolff, D.D.S. is the broker and managing partner of EMA Dental Practice Sales. He was a 1977 graduate of the UMKC School of Dentistry and immediately started his own dental practice after graduation. Over the years he has started or purchased seven dental practices. He has spoken to graduating students, study clubs, and at university continuing education seminars on such issues as the purchase and sale of dental practices and starting a new dental practice. His practical experience with start-ups, turnarounds and transitions brings value to our clients. Since retiring from chairside practice in 2003 he purchased the company then known as Evan Myers and Associates in 2004. Since 1993, we have now assisted over 200 dentists in the sale of their practices in the Mid-West market. Hundreds of others have benefited for our appraisal, consulting and placement services.

Suite 114

Kevin Shea and Shea Practice Transitions are the foremost appraisers and brokers of dental practices in the upper Midwest. Shea Practice Transitions covers the states of Minnesota, North Dakota, South Dakota, Northern Iowa and Western Wisconsin. Kevin Shea has over twenty-two years of experience in the brokering of practice sales, as well as representation of buyers for purposes of practice acquisitions.

Kevin is an honors graduate from the University of St. Thomas, and is a Minnesota licensed practicing attorney. He has hundreds of hours of continuing education in appraisals, purchase and acquisitions of businesses, estate planning and taxation. Kevin's expertise in this area is widely known and recommended throughout the upper Midwest. His "win-win" philosophy has united hundreds of buyers and sellers to a lifetime of successful practice transitions.

Whether you are selling a practice, buying a practice, or transitioning in or out of a practice, Kevin Shea and Shea Practice Transitions have the expertise to make sure the job is done right. You can contact him at (877) 275-2727 or (952) 920-9411.

C. Steven Wolff, D.D.S. is the broker and managing partner of EMA Dental Practice Sales. He was a 1977 graduate of the UMKC School of Dentistry and immediately started his own dental practice after graduation. Over the years he has started or purchased seven dental practices. He has spoken to graduating students, study clubs, and at university continuing education seminars on such issues as the purchase and sale of dental practices and starting a new dental practice. His practical experience with start-ups, turnarounds and transitions brings value to our clients. Since retiring from chairside practice in 2003 he purchased the company then known as Evan Myers and Associates in 2004. Since 1993, we have now assisted over 200 dentists in the sale of their practices in the Mid-West market. Hundreds of others have benefited for our appraisal, consulting and placement services.

1776 S. Jackson Street #612

Peter Mirabito, D.D.S., F.A.G.D.
Dr. Mirabito has been appraising and selling professional practices as a licensed broker, as well as providing practice management consulting services, in the western United States since 1986. He practiced general dentistry for 25 years, and he has owned and sold three of his own successful dental practices during that time. He is the founder of Precise Consultants and one of the founders of ADS. Both companies are full service brokering and consulting firms specializing in practice sales, appraisals and practice transition services for professional practices. Since 1986, Dr. Mirabito has appraised and/or sold more than 500 professional practices.
Dr. Mirabito has been lecturing at Denver Midwinter Dental Conventions and Academy of General Dentistry over the last 13 years on all practice transition topics. He has published articles in the Journals of the Colorado Dental Association and the Metropolitan Denver Dental Society, Mentor Magazine, and in Dental Economics Magazine. He is a member of the American Dental Association, and the Colorado and Metro Denver Dental Associations. He is a Fellow of the American Academy of General Dentistry, a former officer of the Colorado AGD and national delegate of the Academy. ===============

Mr. Jed Esposito,M.B.A. =======================

Mr. Esposito has been appraising and selling professional practices as a licensed broker, as well as providing practice management consulting services, in the western United States since 2003. He has been serving the dental management software needs of the dental community since 1992. After completing his MBA in finance at the University of Colorado in 1988, he managed a large dental group in Colorado. He then accepted a position with a nationwide dental software firm in 1992. His responsibilities included marketing and management of this software for dentists from California to Kansas. He is a partner in Precise Consultants and also serves as treasurer and member of the nationwide dental brokering and consulting organization American Dental Sales, Inc. Both companies are full service brokering and consulting firms specializing in practice sales, appraisals and practice transition services for professional practices. Since 2003, Mr. Esposito has been instrumental in appraising and/or selling more than 195 professional practices. He has appraised and/or sold dental practices in Arizona, Colorado, Kansas, Nebraska, Nevada, New Mexico, New York, Utah, and Wyoming. Mr. Esposito is a qualified practice value appraiser, with membership in The Institute of Business Appraisers, ADS, a national network of dental practice appraisers and brokers, Practice Valuation Study Group, Colorado Association of Realtors and University of Colorado Graduate School of Business Alumni Association. Mr. Esposito has lectured at Metro Denver Dental Society Seminars, University of Colorado School of Dentistry and University of Nevada School of Dentistry on multiple practice transition topics.

Earl M. Douglas, DDS, MBA, BVAL, is the founder of Professional Practice Consultants, Ltd. Dr. Douglas earned his Doctor of Dental Surgery degree from the Baltimore College of Dental Surgery, Dental School, University of Maryland 1971. He practiced in the U.S. Army Dental Corps at Fort Benning, Georgia, from 1971 to 1974 and in Stuttgart, West Germany, from 1974 to 1977. Dr. Douglas was in private practice in Atlanta, Georgia, from 1978 through 1982. After the sale of his private practice in 1982, he began his career in practice transition consulting. He received his Master in Business Administration degree from Brenau College in 1984 and founded Professional Practice Consultants, Ltd., in the same year. Dr. Douglas was the founder of American Dental Sales, Inc., in 1996 and served as its first president. He is the author of cash flow analysis software used by professional brokers and lenders. He is also a contributing author for Dental Economics and has presented numerous seminars for Dental Economics and state dental associations. Dr. Douglas is a member of the Practice Valuation Study Group and The Institute of Business Appraisers.

Gretchen Ohlmeyer Lovelace, MS, CFP, CPM is the president and founder of Lovelace and Associates, Inc. Gretchen taught at the University of New Orleans, and conducted research in the Microbiology department at Louisiana State University School of Dentistry before returning to Baton Rouge and obtaining Certifications in Financial Planning and Practice Management. She has 23 years of practice management experience and has been a lecturer at the LSU Dental School for the past 15 years as well as at national, state, and local meetings. She is a member of The Financial Planning Association, the Institute of Business Appraisers, realtor, notary, and an affiliate of Professional Practice Consultants. Practical, ethical, and professional practice promotion and practice transitions are Gretchen's main interests.

P.O. Box 369

Sarah K. Lynch is a partner in Jim Kasper Associates, LLC.
A regional practice brokerage and transition firm serving dentists in New England and New York State since 1981; specializing in appraisals and sales of dental practices. She has 13 years practice brokerage and appraisal experience completing over 900 practice transitions and 750 appraisals of both general and specialty practices. She also lectures nationally on practice transitions and is a frequent guest speaker for several state and local dental associations, societies and dental practice related industries. She currently serves as President of ADS Inc. www.ADStransitions.com and can be reached at 603-355-2260 or sarah@jimkasper.com.

ADS McNor Group, Transition Specialists, with a depth of expertise has the ability to deliver a wide range of services from a single source. From practice sales, mergers or partnerships; to accounting, tax and financial planning; to practice optimization, our services go far beyond that of the competition. Whether you are an existing owner looking to take your practice to the next level of growth and/or profitability, a new owner in need of foundational management tools, or considering your transition through sale, merger or partnership, we can deliver.

P.O. Box 369

Sarah K. Lynch is a partner in Jim Kasper Associates, LLC.
A regional practice brokerage and transition firm serving dentists in New England and New York State since 1981; specializing in appraisals and sales of dental practices. She has 13 years practice brokerage and appraisal experience completing over 900 practice transitions and 750 appraisals of both general and specialty practices. She also lectures nationally on practice transitions and is a frequent guest speaker for several state and local dental associations, societies and dental practice related industries. She currently serves as President of ADS Inc. www.ADStransitions.com and can be reached at 603-355-2260 or sarah@jimkasper.com.

6006 Westside Saginaw Road

Ted started working with dentist in 1979 and formed Dental Business Services in 1983 for the primary purpose of helping dentists reach their personal and financial objectives. Ted has been working with dentists for in accounting, tax and financial planning, and consulting in practice management. He has been a guest lecturer at both U of M Dental School and an adjunct professor at University of Detroit Mercy School of Dentistry. Ted has been sponsored for several years by the MDA as a speaker to senior practitioners. Dental Economics magazine has sponsored him to speak nationally for two years. Ted has written for Dental Graduate, and The New Doc – the MDA E-Zine for New Dentists, and the transitions column in Dental Economics, runs a monthly column of Ted’s. He is also Michigan’s only member of the Academy of Dental CPA’s. Today as President and CEO Ted oversees the DBS family of companies.


Randy Marie Daigler, a graduate of University of Detroit, is the Transition Manager, has been with the brokerage since inception.
Randy is a guest lecturer at both University of Michigan Dental School and at University of Detroit Mercy School of Dentistry. She presents to local study clubs and society meetings as well at national continuing education programs on topcs ranging from transition to death & disability as well as buyer representation.


She works closely with our clients to meet their goals in a knowledgeable and service oriented manner that benefits the doctor by keeping stress to a minimum.


DBS Professional Practice Brokers, founded by Theodore C. Schumann, CPA, CBC, CFP, provides dentist in the State of MI with a variety of services. We work with dentists interested in buying, selling, associate recruitment, associate buy-in/out or finding a practice partner. We also orchestrate mergers, facilitate space-share situations and work with dentists on forming and organizing Mutual Aid Groups.

Ted is a founding member and a past President of ADS, the nation's most respected practice broker organization. ADS's proven reputation and track record for positioning their clients for success is only one aspect of the value-added service you receive when you work with DBS Professional Practice Brokers.

We host a monthly TBTI Study Club for dentists that provides 2 hours of AGD credits. Please join us, seating is limited, register in advance via phone or email:
9/18/2008 Flint TBA Joel Harris of
ADA Intelligent Dental Marketing
10/21/2008 Livonia “Ways to Win With People” Ted Schumann
11/18/2008 Flint “Effective Hygiene” Toby Haske

Additionally in September we will be presenting a seminar on "Buyer Representation" at a dinner in Livonia. Please call 800-328-2377 for reservations.

Suite 114

Kevin Shea and Shea Practice Transitions are the foremost appraisers and brokers of dental practices in the upper Midwest. Shea Practice Transitions covers the states of Minnesota, North Dakota, South Dakota, Northern Iowa and Western Wisconsin. Kevin Shea has over twenty-two years of experience in the brokering of practice sales, as well as representation of buyers for purposes of practice acquisitions.

Kevin is an honors graduate from the University of St. Thomas, and is a Minnesota licensed practicing attorney. He has hundreds of hours of continuing education in appraisals, purchase and acquisitions of businesses, estate planning and taxation. Kevin's expertise in this area is widely known and recommended throughout the upper Midwest. His "win-win" philosophy has united hundreds of buyers and sellers to a lifetime of successful practice transitions.

Whether you are selling a practice, buying a practice, or transitioning in or out of a practice, Kevin Shea and Shea Practice Transitions have the expertise to make sure the job is done right. You can contact him at (877) 275-2727 or (952) 920-9411.

Earl M. Douglas, DDS, MBA, BVAL, is the founder of Professional Practice Consultants, Ltd. Dr. Douglas earned his Doctor of Dental Surgery degree from the Baltimore College of Dental Surgery, Dental School, University of Maryland 1971. He practiced in the U.S. Army Dental Corps at Fort Benning, Georgia, from 1971 to 1974 and in Stuttgart, West Germany, from 1974 to 1977. Dr. Douglas was in private practice in Atlanta, Georgia, from 1978 through 1982. After the sale of his private practice in 1982, he began his career in practice transition consulting. He received his Master in Business Administration degree from Brenau College in 1984 and founded Professional Practice Consultants, Ltd., in the same year. Dr. Douglas was the founder of American Dental Sales, Inc., in 1996 and served as its first president. He is the author of cash flow analysis software used by professional brokers and lenders. He is also a contributing author for Dental Economics and has presented numerous seminars for Dental Economics and state dental associations. Dr. Douglas is a member of the Practice Valuation Study Group and The Institute of Business Appraisers.

Gretchen Ohlmeyer Lovelace, MS, CFP, CPM is the president and founder of Lovelace and Associates, Inc. Gretchen taught at the University of New Orleans, and conducted research in the Microbiology department at Louisiana State University School of Dentistry before returning to Baton Rouge and obtaining Certifications in Financial Planning and Practice Management. She has 23 years of practice management experience and has been a lecturer at the LSU Dental School for the past 15 years as well as at national, state, and local meetings. She is a member of The Financial Planning Association, the Institute of Business Appraisers, realtor, notary, and an affiliate of Professional Practice Consultants. Practical, ethical, and professional practice promotion and practice transitions are Gretchen's main interests.

ADS Midwest serves members of the dental profession in Missouri, Illinois, Iowa and Wisconsin by providing practice valuations, practice sales, partnership formations, associate buy-ins and practice management consulting services. No matter what you need, we can provide help with all aspects of buying or selling a dental practice. Each member of our team is professionally trained, sensitive to your needs, and provides professional service with the highest level of integrity while protecting the confidentiality of your transitions.
Guy Jaffe is the principal of The Dental Marketplace in St. Louis. Mr. Jaffe has been appraising and selling dental practice exclusively since 1987. Previously Mr. Jaffe was head of his own commercial real estate development and management firm and has served as Director of Community and Economic Development for the state of Missouri. Mr. Jaffe is a member of Practice Valuation Study Group, a national organization dedicated to improving professional practice valuations. He is past president of American Dental Sales, the largest network of dental practice brokers in the United States. Mr. Jaffe is a director of Metropolitan Capital Bank in Chicago.

C. Steven Wolff, D.D.S. is the broker and managing partner of EMA Dental Practice Sales. He was a 1977 graduate of the UMKC School of Dentistry and immediately started his own dental practice after graduation. Over the years he has started or purchased seven dental practices. He has spoken to graduating students, study clubs, and at university continuing education seminars on such issues as the purchase and sale of dental practices and starting a new dental practice. His practical experience with start-ups, turnarounds and transitions brings value to our clients. Since retiring from chairside practice in 2003 he purchased the company then known as Evan Myers and Associates in 2004. Since 1993, we have now assisted over 200 dentists in the sale of their practices in the Mid-West market. Hundreds of others have benefited for our appraisal, consulting and placement services.