Business Commons^™

Should The Lessor’S Investment Tax Credit Be Passed Through To The Lessee?, Rolf Auster

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

Tax Havens—An Endangered Species?, Charles T. Crawford

Tax Adviser

No abstract provided.

Estate Planning: Estate And Gift Taxation After The ’81 Act: Estate Planning Is Not Dead, Bernard Barnett, David S. Rhine

Tax Adviser

No abstract provided.

Economic Recovery Tax Act Of 1981: U.S. Citizens Working Abroad, Anthony M. Komlyn, Peter W. Minges

Tax Adviser

No abstract provided.

Staff Matters: Adding Background Checks And Drug Testing To The Hiring Process, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

This article advises dental practices on legally and carefully implementing pre-employment background checks and drug testing. It emphasizes ensuring non-discriminatory practices by consistently applying policies and clearly defining screening criteria. Practices must obtain written applicant authorization and provide notification of Fair Credit Reporting Act (FCRA) rights before conducting checks. When evaluating results, relevance to the job and timing of convictions should be considered, avoiding blanket bans. For drug testing, transparency is key. Given Michigan's recreational marijuana legality, a positive THC test does not automatically indicate impairment, requiring practices to define their approach. Using a reputable third-party provider for both screenings …

Mda Insurance: How Offering Great Benefits Makes Your Practice Attractive To Employees, Craig Start Mba

The Journal of the Michigan Dental Association

This article highlights the critical role of employee benefits in attracting and retaining staff in dental practices, particularly given the low unemployment rates for hygienists and assistants. Beyond competitive pay and flexible hours, a robust benefit package, including both employer-paid and voluntary options, is increasingly vital. The MDA Health Plan offers flexible group health insurance options for members. Voluntary benefits such as vision, life, disability, accident, critical illness, and hospital indemnity insurance are attractive, with Section 125 (cafeteria) plans allowing pre-tax premium payments and offering payroll tax reductions for employers. These benefits provide essential financial security and enhance overall compensation.

Mda Services: Endorsed Programs News

The Journal of the Michigan Dental Association

Throughh MDA Services, the Michigan Dental Association (MDA) has announced several endorsed programs aimed at supporting dental practices across Michigan: Compass Dental Gas Service is now endorsed by the MDA for its expertise in installing, maintaining, and repairing dental gas systems. Members benefit from exclusive discounts and safety compliance support. MEDVA Virtual Staffing offers HIPAA-compliant, human virtual assistants to handle administrative tasks remotely. This service helps reduce labor costs and allows in-office staff to focus on patient care. MDA Health Plan sponsors are reminded to submit overdue eligibility verification documents, which are essential for compliance and 2026 renewal preparations. DBS …

J Mich Dent Assoc August 2025

The Journal of the Michigan Dental Association

Each month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It stands as the primary publication reaching Michigan dentists. The August issue marks the end of digital only publishing, as the MDA announced it will provide members a bimonthly print issue along with monthly digital distribution. This issue includes:

• A cover feature on the impact on the dental community of the recently adopted Big Beautiful Bill federal budget
• Mandibular Lingual Concavity Evaluation Using CBCT
• A reprinted clinical feature from New York on …

What The ‘One Big Beautiful Bill’ Means For Dentists, John Looby Cpa, Theodore C. Schumann Ii Mba, Msf, Cfp, Aif

The Journal of the Michigan Dental Association

Executive Summary: The One Big Beautiful Bill (OBBB), signed July 4, 2025, significantly impacts dentists by extending and making permanent many 2017 tax policies. Key tax changes include permanent tax rates, an increased state and local income tax (SALT) cap, and new deductions for seniors, qualified tips, overtime wages, charitable donations, and auto loan interest. The qualified business income deduction is now permanent, and first-year bonus depreciation is restored. New "Trump Accounts" are established for children. Crucially, the OBBB introduces $50,000 annual and $200,000 lifetime caps on professional degree student loans, effective July 2026, and establishes the Repayment Assistance Plan …

Dentistry And The Law: Length Of Covenants Not To Compete, Dan Schulte Jd

The Journal of the Michigan Dental Association

This article clarifies the distinct legal standards for covenants not to compete in Michigan, particularly relevant for dentists selling their practice and remaining employed. A covenant in an employment agreement is enforceable if "reasonable," typically limited to two to three years and the employer's patient draw area. In contrast, a covenant within a purchase agreement, considered a commercial contract, is judged under a more lenient "rule of reason" standard. This standard is easier to satisfy, requiring only that the covenant does not adversely impact the relevant market. Consequently, purchasers often use the purchase agreement to impose harsher, longer-term restrictive covenants.

Guest Editorial: Who’S Special Now?, Michael Maihofer Dds

The Journal of the Michigan Dental Association

This editorial discusses a controversial change in Michigan's dental specialty advertising law, which occurred in 2020. Previously, only state-recognized specialists, undergoing rigorous advanced training, could advertise their specialty status. However, a new rule, resulting from an out-of-court settlement, paradoxically allows general dentists not recognized as specialists to advertise as such without following advertising rules. This change is criticized for undermining public protection and creating unethical, misleading situations where general dentists advertise as pediatric dentists, for instance. The Michigan Dental Association (MDA) is actively working to revert this law by supporting House Bills 4593 and 4594 to ensure only recognized specialists …

Mda At Your Service: What’S The Mda Doing To Help The Hygienist Shortage?, Rachel Sinacola Dds

The Journal of the Michigan Dental Association

This article details the MDA's efforts to address Michigan's dental hygienist shortage, which saw about 3,000 licensed RDHs leave the workforce since 2020. Initiatives include paid social media campaigns targeting potential and former RDHs, although enrollment impacts have been minimal. The MDA is also collaborating with hygiene schools, helping Ferris State University secure funding to double its size and working with North Central Michigan College to establish a new school. Discussions are underway to explore allowing internationally trained dentists to perform hygiene duties. Additionally, the MDA endorses MEDVA for virtual assistant staffing, promoting HIPAA-compliant human professionals who handle remote administrative …

The New Professional: Tracking Success: Essential Kpis For Owners And Associates, Amrita Patel Dds

The Journal of the Michigan Dental Association

This article underscores the importance of Key Performance Indicators (KPIs) for data-driven success in modern dental practices. For new practice owners, essential KPIs include production, collections, and overhead ratio to ensure financial stability and operational efficiency. Patient flow metrics, such as new patient numbers and retention rates, are vital for growth. For both owners and associates, case acceptance rate reflects treatment plan conversion, and chair time utilization measures clinical efficiency. Other critical KPIs encompass hygiene production, patient satisfaction scores, online reviews, and accounts receivable aging. Associates can also track personal production and referral patterns for career development.

Front And Back Matter

The Foundation Review

No abstract provided.

Listening As An Adaptive Practice To Transform Philanthropy, Nitya Venkateswaran, Kate Szczerbacki, Jay Feldman

The Foundation Review

A growing number of grantmaking institutions (GMIs) recognize that listening to communities in which they invest—especially those to, and most affected by, the challenges being addressed—is crucial to achieve their equity goals. Despite investments and intent to listen, there is a gap in implementation.

Genuine listening for equity requires that foundation leaders view the shift as adaptive and not merely technical. A technical change entails adoption of specified methods whereas adaptive changes require a fundamental shift in values and beliefs. Solely implementing new “listening” techniques without shifting values and beliefs could leave gaps between intention and action. But current resources …

The Trouble With Community Engagement: From Power Sharing To Power Shifting Through The Community Bill Of Rights, Jessica Lee, Patrick Mcneal, Malikah Garner, Katya Fels Smyth, Tanya Tucker, Shemekka Stewart Isaacs, Jasmaine Shaphon Henry, Miranda Rabuck

The Foundation Review

Reflecting a growing consensus that meaningful change doesn’t come without the involvement of those most impacted, funders have signed on to efforts to “listen,” “get proximate,” and “empower.”

In this article, the authors draw on their lived expertise and research to describe how even well-intentioned community engagement efforts can become extractive, tokenizing, and undermine existing community assets. As a meaningful alternative, the authors suggest “centering community” as an orientation to all philanthropic work and the Community Bill of Rights (CBR) as a tool to guide the required change (Black et al., 2022).

Drawing on case examples from healthcare, urban planning, …

Funder Listening To Shift Power: Definitions And Context, Melinda Tuan, Rick Moyers, Gita Gulati-Partee

The Foundation Review

Listening in the context of philanthropy is a common colloquial term that can have many definitions, ranging from everyday conversations that inform foundation work to more formal opportunities for community engagement. Most foundations say they listen, but all forms of listening are not equally beneficial, and listening alone does not inherently advance equity. Listening, done poorly, can be performative and extractive. Listening well, in ways that advance equity, is done in partnership, requires a response from the listener to acknowledge what’s been heard and what will be done as a result, and ultimately shifts power to the community.

Fund for …

A New Opportunity For Funder-Nonprofit Partnership: Advancing Shared Listening Efforts To Learn From Community, Valerie Threlfall

The Foundation Review

Funders lack scalable tools and processes for advancing their community listening efforts. As foundations explore this work, there is an opportunity to leverage the nonprofit sector’s experience in listening and to partner more actively with grantees to learn from community.

Nonprofits have embraced community listening more rapidly than funders over the past 10 years. Over 40,000 organizations have affirmatively described their listening practices via How We Listen, a feedback self-assessment that is part of Candid and Charity Navigator’s nonprofit profiles, and approximately 1,400 organizations have participated in Listen4Good’s capacity-building programs. This momentum has enabled the development of tools such as …

Listening And Responding Lead To Better Outcomes: Building The Evidence Base For High-Quality Listening Practice, Penelope Huang

The Foundation Review

In 2019, Fund for Shared Insight made grants to six research teams to test the hypothesis that if direct-service organizations gain a deeper understanding of how well their programs are serving clients by listening and actively responding to client feedback, they can increase the likelihood of positive outcomes. This body of research explores the case for incorporating participant voice to improve program effectiveness.

As philanthropy seeks to become more responsive to the people and communities most impacted by their decisions, this research has important implications for philanthropic practice, including the selection of grantees, learning in partnership with grantees and community, …

Executive Summaries

The Foundation Review

No abstract provided.

Editorial, Julia Coffman

The Foundation Review

No abstract provided.

Tfr 17.2 Full Issue

The Foundation Review

No abstract provided.

Community Engagement: A Core Practice On The Journey To Power Sharing, Elizabeth Jordan, Tryphena A. Clarke, Raquel R. Robinson

The Foundation Review

In this article, the authors posit that equity and power-sharing are foundational considerations for responsible philanthropy given the inherently unequal balance of wealth. These considerations may be magnified for family and place-based foundations where philanthropy has an outsized impact within a particular community.

Community engagement is a core practice tied to equity and power-sharing that can bring philanthropy into closer alignment with democratic and social equity values. This article examines the 15-year journey of a place-based family foundation as a reflection on how grantmaking organizations may shift their governance, giving priorities, staffing model, and operating practices to support the tenets …

Listening And Participation Prime Funders To Honor And Build Community Ownership, Gita Gulati-Partee, Katy Love

The Foundation Review

Funder listening is an essential complement to community participation to disrupt white dominant culture habits that entrench the status quo of hierarchy and power. Community-centered listening, combined with participatory processes, offers funders an opportunity to shift in deep and sustainable ways from an individualistic, “power over” orientation to interdependent relationships with community partners.

In this article, two practitioners of equity and participatory philanthropy share how funder listening and community participation form a potent combination to help funders confront their own power and use it intentionally to honor and bolster community ownership and agency.

Drawing on the authors’ direct experience, this …

Evaluating Efforts To Shift Power Through Listening: Defining Power And Listening To All Sides, Sarah Stachowiak, Juan Clavijo

The Foundation Review

There are a variety of ways funders and nonprofits are trying to shift the power dynamics between those who typically have held it (i.e., funders and organizations) to those who have unique and important expertise: those most affected by the problems the social sector is trying to solve.

In this article, we share lessons from two evaluations that sought to understand how those who were being listened to experienced the listening process, exploring the degree to which people felt heard and their experiences of how, and in what ways, power shifted for them. One evaluation focused on the experiences of …

Leaning Into The Messiness Of Authentic Engagement: Fostering Reciprocity In Foundation Strategy, Learning, And Evaluation, Sonia Taddy-Sandino, Jennifer Ho, Kim Ammann Howard, Clare Nolan

The Foundation Review

Over the last several years, numerous foundations have endeavored to forge deeper relationships with grantees and challenge the status quo in strategy development and evaluation design. Encouraged by efforts such as the Trust-Based Philanthropy Project and the Equitable Evaluation Initiative, some funders are seeking to redefine how they engage grantees and field partners by navigating the nuances of power dynamics, mutual interests, and genuine collaboration. While there are encouraging signs of progress, there are also plenty of examples of foundation and nonprofit leaders getting stuck or reverting to the modus operandi. Competing agendas, the lack of sustained political will, and …

Centering Community Voice In Strategic Design: The Build Health Challenge Model, Melissa Monbouquette, Jessica Mulcahy

The Foundation Review

It is commonplace today for philanthropies to require grantee partners to have a community engagement strategy to ensure that the institution reflects the community that it serves. It is also incumbent on foundations to embrace the same intent. Alongside participatory practices, listening is an opportunity to level the power dynamics inherent to philanthropic practice.

The BUILD Health Challenge® (BUILD) is an innovative funder collaborative designed to support local cross-sector action to address the root cause of health inequities. Established in 2015, BUILD supports participants from across the U.S. to engage in partnerships including residents, community-based organizations, health departments, and health …

The Tax Adviser, Volume 12, Number 11, November 1981, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.