The tax-smart approach to buying and selling an orthodontic practice in this evolving landscape

Abstract

With the new norms in dentistry, more orthodontists than ever before are considering selling their practice to a Dental Support Organization (DSO) or to younger dentists interested in starting a practice of their own. These transactions often include a sale and purchase of the related dental office building. These new norms not only include the difficulties and opportunities presented by COVID, but also new challenges in practice management, with an increasingly complex tax code and other financial matters. We will be examining these issues from both the buyer's and seller's perspective and focusing our attention on the dental practice, as well as the dental office building transaction.