<table><tr><th>From:</th><th>jeffrey E. &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent:</td><td>Sunday, April 26, 2015 1:58 PM</td></tr><tr><td>To:</td><td>Donald Pomeranz</td></tr><tr><td>Subject:</td><td>Re:</td></tr></table>

thanks for the thoughts. my note was to point =ut that goodwill CAN be valued. it is directly tied to revenue= in the future, if you were to leave and the practice next day go to=zero then good will was zero. if after you left th= practice doubled. good will was worth. a signifigant amount. =hat is why good will is usually in a samll practive paid over time b=sed on a formula as opposed to even the most fair minded guess, 4>=A0 what is the status of the new licensing legislation? . enjoy the=sun

On Sun, Apr 26, 2015 at 9:45 AM, Donald Pomeranz ████████████████████████████████
██████████████████████████████> wrote:

Good mo=ning from Ocala, Fl

I honestly haven't a clue what you meant by this last note. =However, relaxing a bit outside of St. T I thought I would give you my tho=ghts about all of this and try to give you an understanding of my perspect=ve.

I feel ver= strongly that my concept of goodwill in a practice involves the selling o= my patient records, my 40+ year good reputation, my willingness to take u=der my wing a very young practitioner with absolutely no real clinical exp=rience and teach her as honestly and to the best of my ability how to beco=e a good dentist. While this is completely impossible in even two or=three years it is a good start. To become a good dentist takes 10-15=years of clinical experience, and lots of continuing education. I wa= once told this very same thing by the dean of my dental school and though= he was off the wall. Dr. Ingle found several of us in the hall as g=aduating seniors with large chips on our shoulders. His comment that=day was you guys think you know it all but let me tell you, "in five =ears you may know something. In ten years you'll just be getting=the hang of things. In fifteen years you'll finally know what yo='re doing." We laughed and said thanks and didn't believe a w=rd. Well, Jeff, he couldn't have been more correct!

What you are asking me to d= is take Karyna under my wing and help her through the next number of year=. I have no idea what kind of dentist she is at this point in time.=C240 For all I know she could be all thumbs and be totally inept. l=get a sense that is truly not the case but you are still asking me to acce=t the unknown.

One of the interested pa=ties in my practice is a V.I. dentist who is interested in developing a la=ger practice with mine as the center. This dentists has a firm unde=standing of the value of my practice so it will be intriguing to see where=that goes.

At =ny rate I wanted you to hear a bit for from me. I remain very flatte=ed and appreciative of the fact that you initially have chosen my practice=and me as Karyna's entry into the world of private practice. Take care, Donald <=div>

On Sat, Apr =5, 2015 at 9:16 AM, jeffrey E. <jeevacation@gmail.com <mailto:jee=acation@gmail.com» =rote:

the only way to v=lue goodwill of a single is to pay it out . based on its revenue, 4>=A0 its not a large

brad corp

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