Michael Lehner, CPA, ABV

Practice Sales
Valuation adjustments and the critical role of analysis in dental practice valuation
In court, personal and enterprise goodwill aren’t equal. The distinction can completely change a valuation outcome.
July 31, 2026
Close-up of a professional reviewing a document with a gavel and legal scales in the foreground.
Practice Sales
The critical role of practice valuations in a dentist's life
Two business valuation experts reveal the mistake dentists make that costs them hundreds of thousands of dollars.
March 20, 2026
Money bag with a dollar sign in front of a blurred modern dental operatory.
Practice Sales
The role of a financial expert in divorce for dental practice owners: Navigating goodwill valuation
For dental practice owners going through a divorce, the valuation of the practice -- especially the division between personal and enterprise goodwill -- can substantially impact the financial settlement.
October 25, 2024
Divorce Decree Zimmytws
Practice Sales
6 ways to add value before selling your dental practice
Looking to sell your dental practice in the near future? Here are some strategies to make your business even more attractive to potential buyers.
August 9, 2024
Dental Reception
Office Management
Enhancing collaboration and efficiency: Utilizing joint business valuation expertise in dental practices
As dental practitioners navigate the evolving landscape of practice management, the strategic use of joint valuation expertise emerges as a cornerstone for achieving optimal outcomes and sustaining practice growth and prosperity.
May 24, 2024
Financials Calculator
Dental Business
Maximizing business valuation in litigation: The power of early engagement
In the realm of litigation, particularly in cases involving business valuation, timing is everything. This is especially true for dental practices facing legal challenges, writes Michael Lehner.
March 28, 2024
Michael Lehner
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Top Stories
A wood gavel rests on top of several $100 bills.
Privacy
Dentist to pay to settle U.S. privacy allegations
A dentist accused of failing to provide timely access to a patient’s protected health information has agreed to settle the case.
Glowing blue padlock with a shield, symbolizing cybersecurity.
Privacy
Critical cybersecurity questions you must ask before buying a dental practice
Headshot of Dr. Roger P. Levin, founder and CEO of Levin Group.
Office Management
Do’s and don’ts for improving practice production
Cover image of The DrBicuspid.com Podcast, featuring a masked cartoon dentist, a microphone, and sound wave graphics.
Podcasts
Should your dental practice surcharge credit cards? A CPA discusses cutting processing fees.
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Legal Issues
Dentist enters plea, avoiding trial
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