The Buy-Ins and Pay-Outs Manual, 5th Edition, is a valuable, up-to-date resource guiding you through the economic and practical aspects of how to bring on a partner, or how and what to pay a retiring/disassociating partner in an oral and maxillofacial practice. Incorporating all legal and financial factors that affect the entry or exit of an OMS, each chapter provides a step-by-step process of a buy-in and a pay-out. Recently updated to reflect the current and changing economics and tax aspects applicable to OMS practices, the Manual also includes appendices with sample language that may be used for shareholders' agreements, employment agreements and stock option letters discussed in the book.