# What should CPAs and attorneys know about dental practice transitions? Among [firms that serve dental practices](https://ddsintel.com/for), CPAs and attorneys carry the deal work in a dental practice sale: normalized earnings, purchase-price allocation and the agreement itself. The average U.S. dentist retired at 68.7 in 2024 after a 41.3-year career, according to the ADA Health Policy Institute, so succession work is a recurring client need. By DDSIntel Editorial. Source: DDSIntel, https://ddsintel.com/for/cpas-attorneys. Published 2026-10-26; data as of 2026-10-25. ## Key numbers - **68.7** average retirement age (ADA Health Policy Institute, 2024; https://www.ada.org/resources/research/health-policy-institute/dentist-workforce) - **41.3** years, the average career length (ADA Health Policy Institute, 2024; https://www.ada.org/resources/research/health-policy-institute/dentist-workforce) - **15.2%** of U.S. dentists were 65 or older (ADA Health Policy Institute, 2025; https://www.ada.org/resources/research/health-policy-institute/dentist-workforce) - **7** asset classes on IRS Form 8594 (IRS, Instructions for Form 8594, 2026; https://www.irs.gov/instructions/i8594) - **5** times EBITDA, the low end of 2026 valuations (TUSK Practice Sales, 2026; https://www.prnewswire.com/news-releases/tusk-practice-sales-assesses-the-state-of-the-dental-industry-in-its-q3-2026-dental-market-report-302823046.html) ## When should a CPA start succession planning with a dentist client? Earlier than the sale. A dentist who retires at 68.7 on average, after a 41.3-year career, benefits from a plan that starts years ahead: clean financials, documented add-backs, a view of the lease and staff, and a tax structure review. Starting at listing leaves little time to improve what buyers will examine. The age profile is in [dentist retirement statistics](https://ddsintel.com/data/dentist-retirement-statistics) and [when dentists retire](https://ddsintel.com/lifecycle/when-do-dentists-retire). ## What does a CPA contribute to the valuation? A CPA prepares and defends the earnings a buyer will price, including owner pay at market and removal of one-time costs. Because the price is a multiple of those earnings, each documented adjustment affects value. See [normalizing dental EBITDA](https://ddsintel.com/for/normalizing-dental-ebitda) and [how multiples work](https://ddsintel.com/data/practice-valuation-multiples). ## What do attorneys handle in a dental practice sale? Attorneys draft and negotiate the purchase agreement, covering price and allocation, representations, indemnity, restrictive covenants, patient records, employment and the transition period, and they confirm the entity and licensing steps that must be completed. See [key clauses in a dental practice purchase agreement](https://ddsintel.com/for/dental-purchase-agreement-clauses). Tax reporting follows the allocation; see [Form 8594](https://ddsintel.com/for/dental-practice-sale-tax-form-8594). This is general information, so have counsel and your CPA review specifics. ## How can CPAs and attorneys see transitions coming? Advisers see a transition when clients tell them, which is usually late. Aggregate [dental transition signals](https://ddsintel.com/signals) by state and region show where activity is rising, which helps plan capacity and outreach. They never identify an individual owner’s intent. Consented introductions are the only individual route. See also [finding sell-side leads](https://ddsintel.com/for/broker-sell-side-leads) for how brokers use referral relationships. ## Frequently asked questions ### At what age do dentists retire? The ADA Health Policy Institute reported an average retirement age of 68.7 in 2024, up from 64.7 in 2001. ### Is this tax or legal advice? No. It is general information about how transactions are structured. Clients should have their own CPA and attorney review their facts. ### Do buyers always want an asset purchase? Structure varies by deal, state and tax position. Both the structure and the price allocation should be reviewed by the client’s CPA and counsel. ### Where is the daily news briefing for accountants? It is embedded on this hub when the accountants lens is live. Attorney-focused items follow the same sourcing rules. ## Sources 1. ADA Health Policy Institute. The dentist workforce. https://www.ada.org/resources/research/health-policy-institute/dentist-workforce 2. ADA Health Policy Institute. The U.S. Dentist Workforce, 2025 update. https://www.ada.org/-/media/project/ada-organization/ada/ada-org/files/resources/research/hpi/US_dentist_workforce_2025.pdf 3. Internal Revenue Service. Instructions for Form 8594 (Asset Acquisition Statement). https://www.irs.gov/instructions/i8594 4. TUSK Practice Sales. TUSK Practice Sales Assesses the State of the Dental Industry in Its Q3 2026 Dental Market Report (July 10, 2026). https://pr.timesenterprise.com/article/TUSK-Practice-Sales-Assesses-the-State-of-the-Dental-Industry-in-Its-Q3-2026-Dental-Market-Report/6a514c9516e7610b3c53e15d --- DDSIntel is a dental transition intelligence platform that detects pre-market dental practice transition signals for brokers, DSOs, lenders and the firms that serve them.