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Dental Service Organizations (DSOs) are an increasingly visible and available practice option for new dental graduates. While guidance has been published to help dental students make informed decisions when considering a DSO affiliation, they have not focused on the complexities of assessing compliance with controlling state laws. Accordingly, this Perspectives article provides a concise summary of the common components of state regulatory provisions across the United States to support an understanding of the corporate practice of dentistry and compliance considerations. The guiding principles to consider include ownership or proprietorship of and control over a dental practice; control over dental offices, equipment, and materials; employment of dental personnel; and control over clinical judgment. This article should be helpful to students who are considering a DSO affiliation and educators who prepare them to enter dental practice., (© 2024 American Dental Education Association.)

The North Carolina Dental Association recently sought to place clear statutory limits on the influence of corporate, nondental interests over dentists practices' decision-making. This report describes the two-year legislative battle with well-funded and politically connected parties that ultimately resulted in laws that protect patients' rights to be treated by a dentist free of outside commercial interests.

The Government is proposing a major deregulation to the dental market by removing the restriction which allows only 27 named corporate bodies to carry on the business of dentistry. The Government sees benefits in incorporation for both NHS and private dentistry and in particular by providing wider ranging options for attracting investment. The necessary changes to the Dentists Act 1984 would be implemented by an Order under Section 60 the Health Act 1999. The latest news from the Department of Health when this was written is that they anticipate consulting on the draft Order by September of this year.

A review of the legislation and regulation impacting upon Dental Bodies Corporate. This includes consideration of the Dentists Act 1984; the GDC Rules and Regulations made there under; and current ethical guidance issued by the GDC.

One of the most exclusive clubs in the dental world comprises the 27 members who can call themselves Dental Bodies Corporate (DBCs). Among this elite are well-known names such as Dental World, Dencare, Whitecross, Benedent and also Oakley, which is owned by Denplan. In the UK only dentists and DBCs are permitted to carry on the business of dentistry. DBCs are simply companies whose directors (the majority of whom must be dentists) are protected by the laws of limited liability, with the purpose of encouraging investment by shareholders (who need not be dentists). This article outlines the story of how this select band of Corporate Bodies gained their exclusive status which goes back to the very earliest days of our profession.

The Revenue Act of 1978 contains several changes in the federal tax laws that affect the business aspects of dental practice as well as the dentist as a individual taxpayer. The dentist as a business person should be aware of the provisions affecting the investment credit, simplified pensions plans, the corporate tax rates, the jobs tax credit, and subchapter S corporations. The dentist as an individual taxpayer should be aware of the new individual tax rates, the general tax credit, changes in the itemized deductions, and the capital gains tax. In addition, all dentists must be aware of the changes in the social security laws. The provisions of the Revenue Act of 1978 presented do not represent every new provision, only those that most directly affect the dentist. Several other provisions of the act must not be overlooked in tax planning or tax preparation. With the changes in the tax laws in mind, the dentist, working with an attornye, accountant, or business advisor, could plan the advantageous ways to expand the practice, purchase new equipment, or shorten the time of tax return preparation.