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From Hy's Desk: Another Adage

9/9/2008 12:52:00 PM
We’ve all heard the truism: “The only thing for sure is death and taxes.” Regardless of your political leanings, there, most likely, will be a tax increase next year. The most probable area of increased taxation will be the Capital Gains Tax.

At present the Capital Gains Tax is at 15% which was reduced from 28% during the Reagan administration. If implemented it is likely that the tax will be retro-active to January 1st, 2009. If so, any transaction that occurs after that date will be taxed at the higher rate.

This month’s feature article will give you an indication of how an increase of the Capital Gains Tax may affect the after tax income that a seller might receive when selling a practice. I am currently advising all clients that are considering selling within the next 18 to 24 months to review the potential impact of this change with their CPA or tax advisor, now, for the purposes of planning.


Hy Smith, MBA
Managing Member
ADS Florida, LLC

From Hy's Desk: Economically Speaking

7/18/2008 8:10:00 AM

Recently, I have been a “Chicken Little” about the economy. Fortunately the sky is not falling, but it seems the price of oil could be the economy’s back breaker. We’ve been through these times before and have survived, but it takes a good, aggressive approach.

The effect on the consumer’s budget is less disposable income to spend. The effect on the dental community is less elective spending, which affects hygiene checks, bleaching, implants, Invisalign, veneers, etc.

So it’s back to basics. It is estimated that a practice grossing $700,000 per year has over $300,000 worth of diagnosed, uncompleted dentistry in its patient charts. Now is the time to do a chart audit and encourage those patients to complete procedures for diagnosed problems. This may require “verbal skills” training which can come from role playing in office meetings.

The successful dentist will do something positive – develop a good offense.

Hy Smith, MBA
Managing Member
ADS Florida, LLC

From Hy's Desk: Your Team

6/2/2008 3:30:00 PM
Rest assured, if we are thinking retirement, as discrete as we think we are being, our staff is sensing a change in our behavior. So, when should we sit down with our team? The answer is not the same for every office. Some offices are like family and anything can be discussed, others require extensive re-assurance that things will be ok with a new dentist and in others it is best not to discuss anything until the sale is assured.

In any case, the important point to communicate is that the team is the most important factor in sustaining the continuity of the practice. For some reason, team members feel they will lose their job when the new dentist takes over and, in most cases, this is farthest from the truth. In reality, the staff is relied upon to introduce patients, educate about systems and protocols and strengthen patient trust in the new dentist.

This issue covers staffing questions in a transition and managing your staff for greater profitability. With these articles, we hope to address questions we hear regularly throughout the state. Further, know that we like to hear from you, so, transitioning or not, please stop by and visit us at the FNDC (booth 302). We are proud, long-time supporters of the FDA and FNDC and enjoy seeing old and new friends alike.


Hy Smith, MBA
Managing Member
ADS Florida, LLC

From Hy's Desk: Lawyers - Friend or Foe?

3/25/2008 9:16:00 AM

Two major mistakes I see dentists make, on a regular basis, are: 1. Not using an attorney for the legal services and advice they can provide and; 2. Using an attorney that tries, as an advocate of the client, to protect the client at all costs.

I have seen many deals collapse because lawyers got involved after an agreement between the parties was reached and one of the lawyers began to re-write or re-negotiate that agreement. This reopened the transaction which resulted in two parties ending up spending a lot of money to get nothing in return except bad feelings and big bills.

Besides the advice in the following article, I suggest a couple of things:

1. Choose an attorney that has frequently worked with dental contracts and dental transactions. (We can help - we know who is good.)

2. Advise the attorney that you are making the business decisions and that he/she is to advise you of any legal, tax, or business issues that may impact the transaction, but that you will be making the ultimate decisions.

3. Request that they DO NOT re-write the contract or try to re-negotiate the terms and conditions. There is an innate “Pride in Authorship” mentality with some attorneys that can be very expensive to you.

Remember, “The most expensive attorney you can engage is a cheap lawyer.”


Hy Smith, MBA
Managing Member
ADS Florida, LLC

Mar-10-08 Randy Daigler: Sophisticated Buyers Want Practice Information

3/10/2008 11:00:00 AM

Today’s buyers are far more sophisticated than their predecesors.  This drives the need for sellers to be aware of what buyers want to see when they are looking at a practice.  This includes both the physical practice itself and just as important, the statistics that tell the accompanying story.  A word to the wise, while confidentiality is important, providing the right “inside” information will not be as scary or risky if you have a confidentiality agreement signed by prospective buyers. 

 

Being able to provide and format the information can enhance the sale of a practice.  Information needs to be presented in a cohesive manner with complete figures in a readable and digestiable manner, at one time rather than piece-meal.  A buyer can review the information independantly and with their advisors.  This type of presentation reflects well on the practice as the manner in which it runs.  Buyers like a clear picture of the practice performance.  It also creates a better rapport between the doctors. 

 

Most of us are somewhat protective our individual financial situation.  Practice sales fly in the face of what may seem comfortable.  Experience shows that well informed buyers more readily make a stronger offer that more closely reflects the asking price.  The correct information highlighting expenses, net cash flow and the appropriate practice reports increases the likelihood of a good sale for the seller and a strong realistic beginning for the buyer.  Both parties are better served by “knowing the numbers.” 

 

 

Randy Marie Daigler

Transition Manager

ADS in Michigan:

The DBS Companies

 

 

From Hy's Desk: Driving Through a Downturn

2/26/2008 7:00:00 AM

The sky is not falling, but the market certainly is and the warnings of a recession are being sounded from all quarters. Unfortunately, in the 35 years of working with dentists, I have seen several recessionary periods and their effect on the dental profession. It’s sad, but dentistry is an early victim of economic downturns because in many cases dentistry is paid for with discretionary income and as discretionary income declines so do visits to the dentist.

In automobile racing, one of the rules when traveling at 200 MPH and a crash occurs with smoke and debris flying everywhere is to “drive through it”. More often than not, the driver comes out the other side unscathed.

So what do you do? This is a time to “Get Back to Basics” in your practice and life! The good news is that the experts project that this will be a relatively shallow and short economic slowdown. Stimulus measures are already in place and the ups and downs will eventually even out. For now, staying conservative, working as a team and adhering to fundamentally sound business practices will get you through this less than ideal time in excellent shape.

Just make sure you keep on driving!


Hy Smith, MBA
Managing Member
ADS Florida, LLC

From Hy's Desk: Raising Fees

1/19/2008 11:39:00 AM
It’s that time of year again. We’re reviewing our efforts of last year, gathering our tax information for our CPA and hopefully, planning and projecting for a successful 2008. It is all too often that these year-end and first-of-the-year activities consume so much of our time we go year to year without keeping our fees current with our costs of doing business.

For the last few years dentistry has benefited from a greater than normal disparity between per unit charges for lab work and the fees that dentists have been charging. The lab fees have caught up! The rest of the costs in dentistry have also increased and to stay on parity, fees need to be adjusted accordingly.

A careful analysis of your fees can make a significant difference in your collections for the upcoming year. A 5% fee increase in a practice grossing $1,000,000 is enough to fund your retirement for a year! A 5% increase in fees will not be felt by your patients individually, but collectively it will make a significant difference to your practice as a whole.

Whether you raise your fees or not your costs will continue to go up. Now is the time to analyze and make the necessary changes. You will leave a significant amount of money on the table for every month you procrastinate.

Success to you all in 2008!


Hy Smith, MBA
Managing Member
ADS Florida, LLC

Click to request a FREE localized Fee Report for your practice!

From Hy's Desk: The Cost of Negotiating

11/12/2007 7:50:00 PM
Over the past 35 years, it’s amazed me at how often a buyer or seller loses focus on what’s really happening in a transition.

Recently, I completed a transaction that totaled over one million dollars. The practice is in a rural community and the deal almost fell apart because the seller would not pay the purchaser to collect the seller’s receivables after closing. If collected as anticipated there would be about $40,000 to forward. The seller was about to walk away from $1,000,000 for $4,000!

It’s worse for buyers, specifically those negotiating with a lender over an interest rate. The buyer spends months shopping to sometimes get a half-point lower rate. In one instance the savings equaled $2,100 over the loan’s seven years. Throughout this process, though, he is losing $50,000 of production a month. With an overhead of 60% the monthly net loss is $20,000!

This may look exaggerated, but it we see much worse. Perhaps it is that dentists work in a 3mm space and sometimes don’t see the big picture. As one client said, “You’re right, I am not seeing the big picture, but a 10% error in a 3mm space can be disastrous.” And he’s right! We want to help keep both buyers and sellers focused on the important issues so they don’t lose sight of the forest for the trees.


Hy Smith, MBA
Managing Member
ADS Florida, LLC

From Hy Smith's Desk: Money, Money, Money

10/10/2007 3:15:00 PM
It always amazes me how gullible people are when it comes to money making scams! By now we all have been exposed to the foreign get rich inheritance schemes. While watching a news program the other evening though, there was a report about a young Belgian man posing to be a wealthy heir to the Rothschild family. He circulated with the rich and famous using their money in a Ponzie scheme to stay in luxurious hotels, buy expensive cars and fly on private jets.

Yes, he got caught and did time for his crime, but there were a lot of innocent "wannabees“ that lost a lot of money before he ultimately was put out of business.

Scams come in many forms. Don’t let your practice transition become a victim.

Hy Smith, MBA
Managing Member
ADS Florida, LLC