DrBicuspid (4/17) reported that Bruce Bryen, CPA, CVA, discussed the complexities involved in valuing ownership interests in dental practices, particularly when partners have unequal production levels. Bryen emphasized that the value of a practice at 100% is not directly divisible among partners, especially when one partner contributes more to the practice’s revenue. Disputes over valuation may lead to litigation, with each partner needing separate assessments of their interests. Bryen noted that factors like administrative duties and potential changes in practice dynamics, such as spousal involvement, can further complicate valuations.
Link: https://www.drbicuspid.com/dental-business/practice-sales/article/15822125/what-dentists-must-know-about-valuing-ownership-interests