Roger K. Hill, A.S.A. is an accredited senior appraiser (ASA) of the American Society of Appraisers, a member of the Institute of Business Appraisers, and a founder/charter member of the Practice Valuation Study Group. With over 29 years of experience in working with general dentists and specialists, Mr. Hill serves clients across the United States providing transition planning for practice sales, partnerships (buy-in/buy-out), practice mergers, associateships/compensation analysis, and financial forecasting (proforma). His work places particular emphasis on achieving comfortable, successful outcomes by using tax efficient structures that provide a financial structure that is both affordable for purchasers yet fair and equitable to sellers. His work also thoroughly examines income distribution formulae (allocation of profit) so that each doctor involved can comfortably achieve his or her goals. Mr. Hill is an active speaker, frequently addressing national, state, study clubs, and other professional groups. He has been published extensively in many publications on these subjects and, at the request of the American Dental Association, has recently completed work on a book about practice transitions. It is available through the ADA website. Prior to his work in these areas, Mr. Hill held an administrative position at Baylor College of Medicine, and before that, St. Luke’s Episcopal Hospital. He received his M.S.A. from the University of Houston in 1976 and has participated in professional graduate training in the specialties of Valuation Theory and Application as well as real estate law. He joined The McGill & Hill Group in February of 1997.