title: The shape of dental practice is changing.
abstract: Changes in federal income tax regulations have altered dramatically the distribution of dental practice arrangements. While there may be fewer tax rationales for corporate arrangements, they continue to offer some protection in cases of malpractice litigations.
authors.affiliation: Department of Dental Health, School of Dental Medicine, State University of New York, Stony Brook.
authors.forename: H B
authors.initials: HB
authors.lastname: Waldman
mesh_terms: D003813:Dentistry / Q000639:trends*; D005376:Financial Management; D005544:Forecasting; D008318:Malpractice; D011215:Practice Management, Dental / Q000191:economics / Q000331:legislation & jurisprudence / Q000639:trends; D011364:Professional Practice / Q000191:economics / Q000331:legislation & jurisprudence / Q000639:trends*