Abstract
This legal column provides an overview of the basic structures involved in selling a dental practice. It distinguishes between equity interest sales, which often favor sellers through capital gains treatment and liability transfers, and asset sales, which buyers generally prefer to avoid liabilities and gain tax depreciation benefits. The author discusses the role of a Letter of Intent, the importance of due diligence, and professional valuation, urging practitioners to assemble a team of specialized legal and financial advisors.
Recommended Citation
Schulte, Daniel JD
(2026)
"Structuring a Practice Sale: The Basics,"
The Journal of the Michigan Dental Association: Vol. 108:
No.
2, Article 9.
Available at:
https://commons.ada.org/journalmichigandentalassociation/vol108/iss2/9
Included in
Business Administration, Management, and Operations Commons, Business Organizations Law Commons, Entrepreneurial and Small Business Operations Commons
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