MORR Dental Solutions is your trusted partner in all areas of practice transition. Our seasoned team has years of experience advising dentists, valuing practices, structuring buy-ins/buy-outs, and negotiating contracts between parties. We have worked with solo practitioners and groups of all sizes. Specific services include:
- Formulating creative buy-in/buy-out strategies
- Understanding the tax consequences of different structures
- Devising appropriate compensation structures
- Devising profit sharing structures
- Mergers Acquisitions
- Dental Group Building
- Valuation Services
- Practice Sale
- Acquisition/merger
- Associate buy-in
- Estate planning
- Divorce settlements
- Disability
- Dissolution of partnerships
Maria G. Melone, MSA, CPA
PARTNER
Ms. Melone attended Gettysburg College, receiving a B.A. in Economics, and then completed a Master of Science in Accountancy at Bentley College. She began her career at KPMG, LLP in Boston, primarily working with clients in the Healthcare/Life Science sector and received her CPA license in 1998.
Following KPMG, she worked for American Dental Partners, Inc. in their Corporate Development department. During her nearly 10 years with ADPI, Maria was involved in nearly 100 transactions, ranging in size from $50,000 to $90,000,000. During the last 4½ years of her tenure, she was Director of the department and responsible for overseeing all aspects of the acquisition process including: lead generation, valuation, transaction structuring, legal document negotiation and transition.
In April of 2012, Maria joined forces with Larry, Dennis and Mark to form MORR to assist individual dentists and dental groups with all aspects of transitions. In addition, MORR provides guidance in considering the legal, operational and economic structures for dental group development.
Maria also serves as a volunteer and member of the Board of Directors for Sibling Connections, Inc., an organization focused on reuniting siblings separated when placed in the foster care system.
Dennis J. O’Toole, CPA, MST
PARTNER
Dennis J. O’Toole, CPA, MST is a Partner at Rosen & Associates, LLP. He earned a Bachelor of Science degree in accounting from Bentley College and a Master’s Degree in taxation from Bryant College Mr. O’Toole is a certified public accountant with more than 25 years of experience in accounting and management. He specializes in providing accounting, tax and business advisory services to the Dental and Medical industries. He has extensive experience providing assistance with practice transitions and valuations.
Mr. O’Toole is a member of the Academy of Dental CPAs (ADCPA). He is also a member of the American Institute of Certified Public Accountants, and the Massachusetts Society of Certified Public Accountants. He is on the Executive Board and Assistant Treasurer of the Boy Scouts of America – Knox Trail Council and also the Treasurer of the Sutton, MA Cultural Council.
Larry S. Rosen, CPA, MBA
PARTNER
Larry S. Rosen, CPA, MBA has served for more than 35 years as the managing director of Carlin, Charron & Rosen, LLP’s Dental Department and managing partner of Rosen & Associates, LLP, which today serves over 700 dentists throughout New England.
He has lectured for numerous professional dental societies, schools and study clubs on the subjects of practice valuation and transition, aggressive tax planning for the professional and starting, operating and retiring from your practice.
Mr. Rosen received a bachelor of accounting degree from the University of Wisconsin and a master’s degree in business from Babson College. Mr. Rosen is a member of the American Institute of Certified Public Accountants and the Massachusetts Society of Certified Public Accountants. He currently belongs to the National Practice Valuation Study Group and is qualified as an expert witness in probate courts, and sat on the MSCPA Committee on Health Care.
In addition, he is a founding member of the Academy of Dental CPA’s (ADCPA), a national association of accounting firms that specialize in meeting the unique needs of the dental profession.
Mark B. Rosen, CPA, CFP®
PARTNER
Mark B. Rosen, CPA, CFP® earned his Bachelor of Science degree in accounting from the University of Vermont.
Mr. Rosen has more than 11 years of accounting experience. He earned his CPA license in 2001 and became a Certified Financial Planner® in 2007. Mr. Rosen specializes in providing accounting, tax and business advisory services to the dental and medical industries. He also works closely with the business owners to assist them with financial planning for both their business and personal matters.
Mr. Rosen is a member of the Academy of Dental CPAs (ADCPA). He is also a member of the American Institute of Certified Public Accountants and the Massachusetts Society of Certified Public Accountants (MCSPA). He co-founded the Young Professional Committee of the MSCPA, was a member of the Grass-Roots AICPA Advisory Committee and served on the board of the Young Professional Alliance.
Mr. Rosen was selected as one of the top 40 Under 40 Accountants in the country by The CPA Technology Advisor magazine in the fall of 2009 and 2010.