May/June 2019 | Page 29

3. The Impact on the Practice: As an equal owner/partner in his dental practice, his disability also impacted his practice, partner and support staff. In addition to owning 50 percent of the dental office, he was also responsible for developing and building his practice. He had equity in both the real estate owned by the practice, as well as the goodwill developed over the course of the partnership. Moreover, his production represented 50 percent of the practice’s revenue. His production was used to pay for his overhead, as well as that of the practice. His work stoppage resulted in a 50 percent reduction in revenue and a struggle to find another dentist to assume his position. This caused significant stress on his partner and support staff. He also had a partnership agreement with a disability buyout provision. While the buyout provision provided the details of his partnership assets, the practice lacked the liquidity to honor the agreement. This issue further strained his relationship with his partner and the practice. These issues could have been mitigated had the partners purchased Business Overhead Expense and Disability Buyout policies. Business Overhead Expense policies are designed to help cover the overhead and expenses needed to run a dental practice should a covered dentist become disabled. This type of policy would have mitigated some of the financial hardship faced by the practice when he became disabled. Similarly, Disability Buyout policies are designed to cover a percentage of a partner’s buyout if they become disabled. While the coverage amount is designated at the time the policy is purchased, a Disability Buyout policy would have mitigated the financial burden on his partner and the practice. Moreover, it would have ensured the funds were there when he was entitled to be bought out. For my client and his partner, the sudden economic consequence of his disability began to affect their 15-year relationship and friendship. They were able to work together and compromise on key issues that allowed the practice to honor its obligations and stay in operation. And while my client and his partner were able to address these issues, many of the issues and hardships they faced could have been mitigated had they purchased Business Overhead Expense and Disability Buyout policies. MAY/JU N E 2019 | P EN N SYLVAN IA DEN TAL JOURNAL 27