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Dental Exit Group

Dental practice due diligence checklist for sellers

The ADA's lists for owners, sellers and buyers cover the same core file: financial statements and tax returns, production and collections by provider, patient counts, the insurance plans you accept, the staff list and the equipment list. A buyer's lender adds its own list.

What sets dental diligence apart is the regulated layer under it. Patient records, the DEA registration, X-ray registrations in the states checked, and the amalgam separator compliance report each have their own rules when a practice changes hands.

Last updated

This page is general information, not legal or tax advice. The state rules below cover only the states named, and rules change, so confirm each legal, licensing and tax item with a healthcare attorney and a CPA in your state. Rules are cited as read on October 14, 2026.

Which checklists dental buyers and lenders use

The ADA publishes three lists that overlap but do not match: a valuation document checklist for owners, guidance for sellers and questions for buyers. None of them is a lender or legal requirement.

How far back each list reaches

The SBA row applies only to 7(a) loans under SOP 50 10 8.1, effective October 1, 2026.
ListWritten forLook-back
ADA valuation checklistYou, before a valuation5 years
ADA guidance for buyersBuyers5 years and year to date
SBA 7(a), SOP 50 10 8.1The buyer's lender3 fiscal years, plus interim statements within 120 days

What does an SBA 7(a) lender check?

If the dentist buying your practice finances with an SBA 7(a) loan, the lender works under SOP 50 10 8.1, effective October 1, 2026, for applications given an SBA loan number on or after that date. For a file already in process, the lender confirms which version applies.

The lender orders its own business valuation and may not use one prepared for you or the buyer; any price above that valuation has to be covered by equity, which can include a seller note on full standby. So a valuation you commission helps you set an asking price, but SBA caps the debt behind the dentist's purchase at the lender's valuation.

1. Financial records

Make your books and your practice management reports tell the same story. ADA guidance for sellers puts practice accounts, meaning financial statements and balance sheets, and federal tax returns on its “at a minimum” list.

  • Income statements and balance sheets for the practice for the last five years.

    The ADA's valuation checklist asks for five years. Under SOP 50 10 8.1, an SBA lender needs the last three complete fiscal years, dated and signed or certified by you within 120 days before the lender submits them.

  • Federal tax returns for the same years, with Schedule C if you file as a sole proprietor.

    Under SOP 50 10 8.1, an SBA lender must verify a selling sole proprietor's Schedule C and, outside SBA Express, reconcile your numbers with IRS tax transcripts. Do that reconciliation yourself first.

  • Interim statements for the practice, no older than 120 days when the buyer's lender submits the loan. SBA 7(a) loan

  • A year-by-year reconciliation of collections in your practice management software to bank deposits and to gross receipts on your tax return. Dental-specific

    Use collections, not production. ADA guidance for buyers measures collections against adjusted production, meaning production after third-party discounts such as PPO write-offs.

  • An add-back schedule, kept apart from your pay as the treating dentist: personal expenses run through the practice, one-time costs such as an office move or a legal settlement, and family members on payroll, each with the statement that shows it.

    The guide to what a dental practice is worth explains seller's discretionary earnings, the figure these add-backs feed.

  • If the business purchase price, not counting owner-occupied real estate, is $3 million or more: bank statements for the trailing 12 months and the last two fiscal years. SBA 7(a) loan

    Under SOP 50 10 8.1, an SBA lender must get a quality of earnings report for an Initial Acquisition or Business Expansion at that price, and its cash proof reconciles bank statements to the income statement and tax return over those periods.

2. Production, collections and receivables

Run the provider, recall and procedure reports in your practice management software before anyone asks, over the same date ranges.

  • Production and collections by provider, each dentist and each hygienist, for five years and year to date. Dental-specific

  • Monthly hours worked by each dentist and each hygienist. Dental-specific

    So a buyer can compare production per hour, provider by provider.

  • Your collection rate, year by year. Dental-specific

    ADA guidance for buyers defines it as collections divided by adjusted production, times 100. If your reports show production at full office fees, say so.

  • An accounts receivable aging, with patient and insurance balances shown separately and anything sent to collections listed. Dental-specific

    ADA guidance for buyers flags receivables greater than two months of production, receivables in collections, or a high balance of accounts over 90 days in arrears, as signs of loose collection policies or ineffective billing systems. Work old balances down, or write them off, before you go to market.

  • New patients per month for five years, with their referral sources. Dental-specific

    If you are a specialist, list your referring dentists too. The guide to selling a specialty dental practice covers referral concentration.

  • Your recare percentage and a short description of how your recall system works. Dental-specific

  • Your case acceptance rate. Dental-specific

  • Services you offer and services you refer out, broken out by CDT code. Dental-specific

    The ADA updates the CDT Code every year, so a five-year procedure mix can span several code versions; note any code that changed.

  • Your office fee schedule and the date you last updated it. Dental-specific

    ADA guidance tells buyers to ask whether the fee schedule is competitive for the area and when it was last updated.

3. Patients and payers

Plan contracts may not simply pass to the buyer. Delta Dental of California and its affiliates, for one, require a new provider agreement when a new owner is added, and credentialing the buying dentist takes time.

  • Active and inactive patient counts, with the look-back period behind each. Dental-specific

    ADA policy counts a patient of record as active if the dentist provided services in the past 24 months, and as inactive after 24 months with none. Whatever cutoff your report uses, write it next to the number.

  • Gross billings and collections by payer (each PPO, any capitation plan, Medicaid or CHIP, and patient payments) and your fee-for-service to managed care ratio. Dental-specific

    For reference, owner dentists in private practice in the ADA Health Policy Institute's Survey of Dental Practice (2025 data, 1,113 respondents) averaged 47.3% of gross billings to private carriers such as DPPOs and DHMOs, 42.3% to patients and 8.1% to government programs. Compare them with your gross billings by payer, not your collections.

  • Every dental benefit plan you participate in, its network (for example PPO or Premier), and the plan's own steps when a practice is sold. Dental-specific

    Delta Dental of California and its affiliates use a Notice of Sale of Practice form. It says a new provider agreement is needed when a new provider or owner is added; services dated on or before the sale date are paid in the seller's name; and later claims go under the buyer's own agreement, or are payable to the patient if the buyer has none.

  • Your Delta Dental Premier and PPO patients, counted separately. Dental-specific

    One national practice transitions firm reports that any full or partial change of ownership has triggered Delta Dental to move a practice's providers from Premier to PPO, at the lower fee schedule. That is the firm's experience, not Delta policy, so ask your Delta company directly.

  • Whether your receivables are in the sale, and who will be paid for claims already submitted. Dental-specific

    Delta Dental of California's sale form has an assignment of payments section for a buyer who has purchased the seller's accounts receivable.

  • A credentialing timeline for the buyer and for any associate who will stay, started before closing. Dental-specific

    Delta Dental of Tennessee's credentialing portal, for one, says initial credentialing can take up to 30 days, claims are processed as non-participating until approval, and the approval date is not back-dated. A dental credentialing firm writing on Dentaltown in 2016 estimated 30 to 120 days for most plans and said networks credential the treating dentist, not the business entity, except Medicaid, which credentials both.

  • If you take Medicaid or CHIP: your provider enrollment, and your state's change-of-ownership steps.

    About 41% of U.S. dentists were enrolled in Medicaid or CHIP as of 2024, according to the ADA Health Policy Institute (December 2025). States set their own change-of-ownership steps; three are below.

  • Marketing material, and a note of who controls the logins for your website, domain, online booking and patient review profiles.

Medicaid ownership-change steps in three states

Medi-Cal Dental bulletin (Jun 2024); Texas Medicaid manual (Sep 2026); NCTracks FAQ (May 2025). California's successor liability is joint and several: the buyer answers for your Medi-Cal liabilities; have counsel review it.
StateStepTiming
CaliforniaSuccessor liability agreement, both signPostmarked within 5 days
CaliforniaBuyer's own enrollment, if filedState may take up to 180 days to act
TexasNew owner enrolls; contract names who owes overpaymentsWithin 30 calendar days
North CarolinaChange of ownership disclosure30+ days before

4. Dentists, hygienists and staff

In April 2026 the ADA Health Policy Institute reported that only 60% of dentists had enough hygienists on staff, and 91% of dentists who were recruiting one, or had recently, called it very or extremely challenging. So expect a buyer to ask which of your hygienists, assistants and associates are staying.

  • A staff census: each person's name, date of hire, position, pay rate and benefits, and whether they are on a written contract, at-will or an independent contractor.

    Attorneys writing in the AAPD's Pediatric Dentistry Today (Q1 2026) list these fields for a seller preparing for a DSO buyer.

  • Job descriptions for your front desk, assistants and hygienists, and a report of all staffing expenses.

    Staff employment contracts, job descriptions and a report of all staffing expenses are on the ADA's “at a minimum” list for sellers.

  • Every associate dentist agreement, with the pay basis and the non-compete, non-solicitation and assignment clauses flagged. Dental-specific

    The same AAPD attorneys say a DSO buyer often requires associate dentists to be under written contracts that can be assigned to a third party.

  • Each hygienist's days per week, and whether they also work for another practice. Dental-specific

    BLS says many hygienists work part time, and some work for more than one dentist because practices may hire them for only a few days a week.

  • Pay rates for hygienists and assistants, set against your local market. Dental-specific

    BLS national medians for May 2025 were $98,100 for dental hygienists and $48,070 for dental assistants; pay varies by state and metro area.

  • The people a buyer will want to keep, such as your office manager, a long-serving hygienist or a high-producing associate, and any retention bonus you would offer. Dental-specific

    The AAPD attorneys advise keeping key staff such as office managers and high-producing associates, possibly with bonuses.

  • Accrued paid time off, and any production or hygiene bonuses earned but not yet paid.

Will your associates' non-competes hold up?

The FTC's nationwide non-compete rule was set aside by a federal court and formally removed in February 2026, so non-competes in associate contracts and practice sales are governed by state law, though the FTC can still challenge unreasonable ones case by case. Four states show how far apart those laws are.

Dental non-compete rules in four states

Cal. Bus. & Prof. Code 16600 and 16601; Minn. Stat. 181.988; Tex. Bus. & Com. Code 15.501; Colorado SB25-083 (signed June 3, 2025) and C.R.S. 8-2-113. Other states differ; ask an employment attorney in yours.
StateAssociates and staffYour own sale covenant
CaliforniaVoid, with exceptionsAllowed on sale of goodwill or all your interest; practice's area only
MinnesotaVoid if made on or after Jul 1, 2023Allowed if temporary, reasonable area
Texas4 conditions (below); from Sep 1, 2025Ask Texas counsel
ColoradoNo highly paid exception for dentistry (new or renewed covenants)Allowed; time limit for minority owners paid in equity

In Texas, for covenants entered into or renewed on or after September 1, 2025, a non-compete relating to the practice of dentistry is enforceable against a Texas-licensed dentist only if it meets four conditions:

  • it has a buyout of no more than the dentist's total annual salary and wages when the contract or employment ends;
  • it expires no later than one year after the contract or employment ends;
  • it covers no more than five miles from where the dentist primarily practiced;
  • its terms are stated clearly and conspicuously in writing.

5. The office, lease and equipment

Check that the lease lets a buyer stay in the suite you built out, with its operatories, plumbing, suction and compressed air lines. ADA guidance tells buyers to ask how long the lease runs.

  • The lease for your dental suite with every amendment and renewal option, its assignment and landlord-consent clauses, and the years remaining.

  • If you own the building your practice is in: the mortgage, an appraisal, the real estate tax bill, and whether the building is in the sale or leased to the buyer.

  • A floor plan and photos showing each operatory, the sterilization area and the lab, with records of upgrades and what they cost. Dental-specific

  • An equipment inventory covering every chair, delivery unit, X-ray and imaging unit, compressor, vacuum, sterilizer and amalgam separator: brand, model, serial number, year, bill of sale, warranty, maintenance and repair history, and inspection records. Dental-specific

    Those are the fields the ADA lists for sellers; its valuation checklist also asks for each item's age and condition.

  • The equipment and office furnishings included in the sale, and anything you are taking with you, such as your loupes or a personal handpiece set.

  • Leases, financing and service contracts for equipment and software, such as a CBCT unit, a CAD/CAM mill or your practice management system, with payoff figures. Dental-specific

6. Compliance: records, DEA, X-ray, amalgam, OSHA and licenses

The ADA tells sellers to gather documents proving compliance with federal, state and local regulations. For a dental office that means the six groups below, and several of them need a filing by you, the buyer or both when the practice changes hands.

Patient records and HIPAA

HIPAA's definition of health care operations covers the sale of all or part of a covered entity to another covered entity, or to a buyer that will become one, and the due diligence for that sale (45 CFR 164.501). The rule that bars selling patient information without authorization excludes disclosures for such a sale and its due diligence (45 CFR 164.502(a)(5)(ii)(B)(2)(iv)).

Neither rule hands a buyer your charts. HHS guidance (2003, last reviewed 2013) says disclosures for health care operations must be limited by policy to the minimum necessary, and state dental records laws still apply, so ask your healthcare attorney what may be shared, and when.

General records retention periods in five states

Other law can require longer. *Dentist ending or relocating a practice. **7 years for orthodontic-device records.
StateKeep at leastRule
Florida4 years from last exam or treatment*Fla. Admin. Code 64B5-17.001 (2024)
Texas5 years from last treatment; minors to age 21 or 5 years, whichever is longer**22 TAC 108.8(b) (May 28, 2026)
New York6 years; minors also until 1 year after turning 218 NYCRR 29.2
North Dakota6 years after last exam, prescription or treatmentN.D. Admin. Code 20-02-01-09
Illinois10 years; records belong to the office225 ILCS 25/50
  • Where charts, radiographs and intraoral photos are kept (practice management software, imaging software, paper or off-site storage), how far back they go, and your retention policy. Dental-specific

    An HHS FAQ (2009) says the HIPAA Privacy Rule sets no medical record retention period: state laws generally govern how long records are kept, and HIPAA safeguards apply for as long as they are kept. Applied to dental charts, that means state law generally sets how long you keep them (our reading).

  • A records clause for the purchase agreement: who keeps the originals, who keeps copies, for how long, and your access after closing. Dental-specific

    The ADA says a seller who keeps the original records and gives the buyer copies has the best protection against a later malpractice claim. If the buyer takes the originals instead, it suggests the contract require the buyer to keep them at least 10 years. Illinois already requires 10 years.

  • In Texas: a written records transfer or maintenance agreement, and the board notice. Dental-specific

    Under 22 Tex. Admin. Code 108.8(f), effective May 28, 2026, a dentist leaving a practice by retirement, sale or transfer must keep the records, transfer them in writing to the succeeding dentist (which transfers ownership of them), or sign a records-maintenance agreement. Either agreement must be reported to the dental board in writing within 15 days.

  • In Florida: a records custody arrangement with the buyer, and the patient notice if the rule applies to your sale. Dental-specific

    Under Fla. Admin. Code R. 64B5-17.001 (effective June 25, 2024), a successor-owner dentist may hold the records but may review them only for names, addresses and last treatment dates. A dentist ending a practice, or relocating outside the local telephone directory area, must publish a notice in the county's most widely circulated newspaper, or post a prominent notice on the practice website, within one month.

  • In North Dakota: the patient letter, drafted with the buyer. Dental-specific

    Under N.D. Admin. Code 20-02-01-08(1)(b), as amended April 1, 2026, when another dentist assumes a practice, written notice goes to all patients seen in the prior two years, naming the assuming dentist and explaining how far records are being transferred. You or the buyer may send it.

DEA registration and controlled substances

Your DEA registration ends when you stop practicing, and you cannot assign or transfer it without DEA's written consent, on conditions DEA sets (21 CFR 1301.52).

DEA's Practitioner's Manual (2023 guidance) says that, unless an exemption applies, each principal place of practice where controlled substances are dispensed needs its own registration (21 CFR 1301.12(a)). Our reading of the two together: the dentist buying your practice needs a DEA registration for your location, so confirm the timing with counsel.

  • Your DEA registration for the practice address, with its number and expiry date, and any state controlled-substance registration.

    State controlled-substance rules may add steps to DEA's.

  • Controlled-substance inventories and dispensing records.

    DEA's manual says controlled-substance records must be kept at least two years (21 CFR 1304.04(a)).

  • If the buyer will take your controlled-substance stock: a dated plan for DEA's transfer steps.

    Notice goes to the local DEA Special Agent in Charge, in person or by registered or certified mail, at least 14 days before the transfer, unless DEA waives it. A complete inventory is taken on the transfer date, Schedule I and II drugs move on DEA order forms, and the records pass to the buyer (21 CFR 1301.52(d)-(e)).

X-ray registrations

In Texas, California and Florida, the registration for your X-ray units does not simply pass to the buyer.

X-ray registration steps on a sale

Texas DSHS Regulatory Guide 8.2 (February 2026); CDPH ownership change guide (2024); Fla. Admin. Code r. 64E-5.511 (2016). Confirm the ownership-change process with the state's radiation program before you file.
StateYouThe buyer
TexasDSHS should be notified within 30 daysNew certificate when the legal entity holding it changes
CaliforniaWithdraw; report the sale within 30 days (17 CCR 30115)New registration once yours is inactive
FloridaNotify the Department of Health within 15 daysApply to register within 30 days, before use
  • Every X-ray unit (intraoral, panoramic and CBCT) with its registration number, its room, and its latest inspection record. Dental-specific

  • Your state's ownership-change forms, prepared with the buyer before closing. Dental-specific

    In Texas, when the legal entity holding the certificate changes, the new owner submits an application, a business information form, a radiation and laser safety officer form and fees, and the previous owner submits a termination request. California filings go through CDPH's online Radiation Machine Registration portal. A sale of shares that leaves the same entity holding the registration may be treated differently, so ask before you file.

Amalgam separator and the One-Time Compliance Report

EPA's dental amalgam rule requires the new owner of an office covered by it to file a new One-Time Compliance Report with the office's Control Authority within 90 days after the transfer (40 CFR 441.50(a)(4)), even if you already filed one.

As of March 2026, EPA says the Control Authority is a local wastewater utility, a state environmental agency or an EPA regional office, depending on location, and that offices in Alabama, Connecticut, Mississippi, Nebraska and Vermont file with their state agency. Confirm the form and the filing method with yours.

  • Your One-Time Compliance Report and proof that you filed it. Dental-specific

    The rule says to keep it as long as the office operates, or until ownership is transferred.

  • Separator records for the last three years: each inspection, container replacements, the dates amalgam was picked up or shipped and the receiving facility, any repair or replacement with make and model, and the current manufacturer's operating manual. Dental-specific

    Covered offices must keep these for at least three years and make them available for inspection. Asking for them in diligence is our suggestion, not a legal rule, so have them ready.

  • The separator's make, model, install date and the standard it meets. Dental-specific

    An office subject to the rule's standards needs an amalgam separator that meets ISO 11143 or ANSI/ADA 108, or an equivalent device. A separator installed before June 14, 2017 counts as compliant only until it is replaced or June 14, 2027, whichever comes first, and EPA says a new owner may keep using it only while it works properly and does not need replacing.

  • The cleaners your team uses on chair-side traps, vacuum lines and dental unit water lines. Dental-specific

    The rule bars cleaning chair-side traps, vacuum lines and dental unit water lines that carry amalgam with oxidizing or acidic cleaners, such as bleach, chlorine, iodine and peroxide, and EPA's 2017 FAQ says an oxidizing cleaner is barred even if its pH is between 6 and 8.

  • If your practice is limited to orthodontics, periodontics, oral and maxillofacial surgery, prosthodontics, oral pathology or oral and maxillofacial radiology: a note that the federal amalgam rule does not apply to you. Dental-specific

    The federal rule does not apply to practices limited to these specialties; a practice that also does general dentistry is not excluded. Offices that do not place amalgam and remove it only in limited emergency or unplanned cases still file a One-Time Compliance Report certifying that. EPA's 2017 FAQ adds that states and cities can set stricter rules.

OSHA and infection control

If you stop doing business as an employer, OSHA's rules require you to transfer covered employee exposure and medical records, such as your hygienists' and assistants' bloodborne pathogens records, to the successor employer, who must keep them. Whether the dentist or DSO buying your practice counts as a successor employer depends on the deal, and state-plan states may have their own versions, so ask counsel.

  • Your bloodborne pathogens Exposure Control Plan, with the date of its last review.

    29 CFR 1910.1030 requires the plan to be reviewed and updated at least annually.

  • Bloodborne pathogens training records for your hygienists, assistants and other clinical staff for the last three years, the period the standard requires them to be kept.

  • Where you keep employee medical records under the bloodborne pathogens standard, and for how long (duration of employment plus 30 years).

    Ask counsel before a buyer sees any of them.

  • Written infection prevention policies with the date of their last review, the name of your infection control coordinator, spore test results and sterilizer cycle logs. Dental-specific

    CDC's checklist for dental settings (summary published October 2016, web page dated May 2024) recommends reassessing policies at least annually, assigning at least one trained person to coordinate the program, a spore test at least weekly and with every load containing implants, and current logs for each sterilizer cycle. These are recommendations, not federal law, and state dental boards may adopt or add to them.

Licenses, insurance and legal matters

ADA guidance for buyers tells them to ask about pending or threatened litigation, and about the practice's standing with its liability insurer and the IRS.

  • Licenses for every dentist and hygienist, plus any permits your state requires for sedation or anesthesia or for assistants' radiography or expanded functions, with expiry dates. Dental-specific

  • Formation documents for the practice entity (for example a PC or PLLC) and a chart of who owns it, in what percentages.

    The guide to who can own a dental practice covers the state rules for buyers who are not dentists.

  • Your professional liability policy and its claims history, and any dental board complaints, open or closed.

  • Any pending or threatened lawsuit, including a patient's malpractice demand, and any open matter with the IRS.

  • A list of who to notify once the sale is signed. Dental-specific

    The ADA's selling page lists staff, vendors, the professional liability carrier, dental benefit plans, referring dentists, utility companies and the landlord among the parties to notify of a sale.

Deadlines and notice periods in a dental practice sale

Several filings in a dental practice sale have a notice period or a deadline, from DEA's 14 days before a controlled-substance transfer to the 90 days a new owner has to file the amalgam report. Put the ones that fall before closing, such as the DEA notice, on the calendar before you sign a purchase agreement with a closing date in it.

Eleven deadlines and lead times

From each agency's or company's published rules and guides, accessed October 14, 2026. Delta Dental of Tennessee is one plan's example.
StepApplies toTiming
DEA controlled-substance transferIf stock transfersNotice 14+ days before, unless DEA waives it
Medicaid change of ownershipNorth CarolinaNotice 30+ days before
Successor liability agreementCalifornia, Medi-Cal DentalPostmarked within 5 days
Records agreement, board noticeTexasWithin 15 days of the agreement
X-ray registrationFloridaSeller notice within 15 days; buyer applies within 30, before use
X-ray registrationTexas, CaliforniaNotice or report within 30 days
Medicaid enrollmentTexasNew owner applies within 30 calendar days
Patient notice, if it appliesFloridaWithin 1 month
One-Time Compliance ReportCovered dental officesNew owner files within 90 days
Buyer's Medi-Cal enrollment, if filedCaliforniaState may take up to 180 days to act
Plan credentialingDelta Dental of TennesseeUp to 30 days; not back-dated

What should you hold back until a letter of intent?

ADA guidance for buyers says the owner will require a confidentiality agreement before a buyer reviews the valuation, financials or patient information, and tells buyers to review some charts only after signing one. After a confidentiality agreement and before a letter of intent, a buyer needs enough to price the practice: summary financials, production and collections by provider, active patient counts, payer mix, the lease and the equipment list.

Hold back patient names, charts and each hygienist's and associate's pay until there is a signed letter of intent and a confidentiality agreement; a nearby practice posing as a buyer could use them to recruit your patients and your team.

Start the folders while there is still time to fix what they turn up, such as old insurance balances or an overdue Exposure Control Plan review.

How to sell a dental practice shows where due diligence falls in the whole sale. If your buyer is likely to be an associate or another dentist with an SBA loan, read selling to another dentist; if it is a DSO, read selling a dental practice to a DSO. If you want a number before you gather any of this, request a free valuation of your practice.

Sources

All sources accessed October 14, 2026.

  1. American Dental Association, Valuation Document Checklist (PDF)
  2. American Dental Association, What to Do When Selling a Practice
  3. American Dental Association, How to purchase with confidence
  4. Electronic Code of Federal Regulations, 45 CFR 164.501 Definitions ("Health care operations", paragraph (6)(iv)), January 25, 2013
  5. Electronic Code of Federal Regulations, 21 CFR 1301.52 Termination of registration; transfer of registration; distribution upon discontinuance of business, September 9, 2014
  6. Texas Department of State Health Services, Regulatory Guide 8.2: Guidelines for Issuing Certificates of Registration Due to a Change in Name or Ownership, February 2026
  7. California Department of Public Health, Facility Ownership Change, August 5, 2024
  8. Florida Department of State, 64E‑5.511 Registration of Radiation Machines, March 21, 2016
  9. Electronic Code of Federal Regulations (Office of the Federal Register / GPO), text of U.S. EPA rule 40 CFR 441.50(a)(4), June 14, 2017
  10. American Academy of Pediatric Dentistry, Pediatric Dentistry Today (Litch and Associates Law Log), 2026
  11. U.S. Small Business Administration, SBA Information Notice 5000‑880695, Issuance of SOP 50 10 8.1, August 14, 2026
  12. U.S. Small Business Administration, SOP 50 10 8.1, Appendix 15: Business Valuation Requirements and Quality of Earnings, September 25, 2026
  13. American Dental Association, Frequent General Questions Regarding Dental Procedure Codes
  14. Delta Dental, Notice of Sale of Practice, October 2024
  15. DentalXChange, Welcome to CredentialConnect by DentalXChange: Delta Dental of Tennessee
  16. Dentaltown, Transition Issues Related to Dental Insurance, November 4, 2016
  17. American Dental Association, Active vs. Inactive Patients
  18. American Dental Association, Income, Gross Billings, Expenses, Characteristics, Selected Staff Wages: Selected 2025 Results from the Survey of Dental Practice (xlsx), 2026
  19. Henry Schein Dental Practice Transitions, Determining Amount of Delta Premier vs Delta PPO Patients (worksheet)
  20. American Dental Association, Dental Care in Medicaid Programs (PDF slide deck), December 2025
  21. California Department of Health Care Services, Medi-Cal Dental Provider Bulletin, June 2024, Volume 40, Number 23 (Provider Enrollment Reminders)
  22. Texas Medicaid & Healthcare Partnership, Texas Medicaid Provider Procedures Manual, Vol. 1, Section 1: Provider Enrollment and Responsibilities (September 2026)
  23. NCTracks, Change of Ownership (CHOW) FAQs, May 7, 2025
  24. American Dental Association, Health Policy Institute (HPI Perspectives), April 2026
  25. U.S. Bureau of Labor Statistics, Occupational Outlook Handbook: Dental hygienists, August 27, 2026
  26. U.S. Bureau of Labor Statistics, Occupational Outlook Handbook: Dental assistants, August 27, 2026
  27. Federal Trade Commission, Noncompete Rule
  28. California Legislative Information (California Business and Professions Code section 16601), January 1, 2007
  29. Minnesota Office of the Revisor of Statutes (Minn. Stat. 181.988), July 1, 2023
  30. Texas Legislature, Texas Constitution and Statutes (Business and Commerce Code section 15.501), September 1, 2025
  31. Colorado General Assembly, SB25‑083 bill summary, June 3, 2025
  32. Electronic Code of Federal Regulations, 45 CFR 164.502(a)(5)(ii) Sale of protected health information, January 25, 2013
  33. U.S. Department of Health and Human Services, Uses and Disclosures for Treatment, Payment, and Health Care Operations, April 3, 2003
  34. Florida Board of Dentistry, Fla. Admin. Code R. 64B5‑17.001 Required Availability of Dental Records Upon Relocation or Termination of Practice, or Death of Practitioner, June 25, 2024
  35. Texas Secretary of State, Texas Register, April 3, 2026, Proposed Rules, Title 22: 22 TAC §108.8 Records of the Dentist
  36. New York State Education Department, Rules of the Board of Regents, Part 29 Unprofessional Conduct, §29.2 General provisions for health professions
  37. North Dakota Legislative Branch, N.D. Admin. Code 20‑02‑01‑08 Discontinuance of the practice of dentistry - Termination of a dentist-patient relationship, April 1, 2026
  38. Illinois General Assembly, 225 ILCS 25/50 (Illinois Dental Practice Act) Sec. 50. Patient records, January 1, 2024
  39. U.S. Department of Health and Human Services, FAQ: Does the HIPAA Privacy Rule require covered entities to keep patients' medical records for any period of time? February 18, 2009
  40. American Dental Association, What to Do with Patient Records When Selling a Practice (Guidelines for Practice Success)
  41. U.S. Department of Justice, Practitioner's Manual: An Informational Outline of the Controlled Substances Act (2023 Edition)
  42. Legal Information Institute (Cornell Law School), reproducing Cal. Code Regs. tit. 17, section 30115, July 8, 2011
  43. U.S. Environmental Protection Agency, Dental Effluent Guidelines, March 31, 2026
  44. Electronic Code of Federal Regulations (Office of the Federal Register / GPO), text of U.S. EPA rule 40 CFR 441.30(a)(1)(i), June 14, 2017
  45. U.S. Environmental Protection Agency, Frequently Asked Questions on the Dental Office Category Rule, November 2017
  46. Electronic Code of Federal Regulations (Office of the Federal Register / GPO), text of U.S. EPA rule 40 CFR 441.10(c), June 14, 2017
  47. Electronic Code of Federal Regulations (Office of the Federal Register / GPO), text of OSHA rule 29 CFR 1910.1020(h)(1), June 8, 2011
  48. Occupational Safety and Health Administration, 29 CFR 1910.1030 Bloodborne pathogens, July 31, 2019
  49. Centers for Disease Control and Prevention, Summary of Infection Prevention Practices in Dental Settings: Basic Expectations for Safe Care (Appendix: Infection Prevention Checklist for Dental Settings), October 2016

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