SUBSEQUENT EVENTS	12 Months Ended
Dec. 31, 2013
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	21. SUBSEQUENT EVENTS At a Special Meeting of Shareholders of the Company held on January 9, 2014, the shareholders voted to approve the amendments to the Company’s articles of incorporation and code of regulations that were proposed in the Company’s proxy statement dated October 7, 2013. The amendments approved by the shareholders include: an increase in the number of authorized Class B Common Shares from 100,000 shares to 120,000 shares; an amendment to the terms of the Class B Common Shares to provide that the shares have voting rights and terms substantially similar to the Class A Common Shares; creation of new voting Class C Common Shares that can be owned by non-dentist individuals; creation of new non-voting Class D Common Shares that Preferred Shares can be converted to under certain circumstances; elimination of the pre-emptive rights of holders of Class A Common Shares with respect to new classes of voting shares and provision for automatic conversion of Class A, Class B and Class C Common Shares. In addition, the eligibility requirements for ownership, the transfer restrictions, the repurchase rights and obligations, and the redemption rights and obligations associated with each class of the Company’s Common Shares were established. The amendments also established that the maximum percentage of Class C Common Shares outstanding at any time as a proportion of all voting Common Shares is 40%. In accordance with the provisions of the Affordable Care Act of 2010, effective January 1, 2014, the federal government imposed an annual assessment on all U.S. health insurers of approximately $8 billion in 2014. This annual assessment will increase each year and is expected to be $14.3 billion in 2018. This annual assessment is allocated to individual health insurers based on the ratio of the insurer’s net premiums written during the preceding calendar year to the total health insurance premiums for any U.S. risk premium written for that same year. The first $25 million of a health insurer’s net premium written is exempt from the federal premium tax assessment. The net premium written by a health insurer from $25 million to $50 million is subject to 50% of the federal premium tax rate. Accordingly, in January of 2014, the Company established a liability for the federal premium tax of approximately $334,000 that is payable to the United States Treasury in September 2014, along with an offsetting asset that will be amortized during 2014. On February 12, 2014, the Company’s Board of Directors declared a $35.77 per share dividend for all Class A and Class B redeemable common shareholders of record on February 12, 2014, payable on March 14, 2014. With the dividend, the holders of restricted share units will receive an equivalent share based dividend.

21. SUBSEQUENT EVENTS

At a Special Meeting of Shareholders of the Company held on January 9, 2014, the shareholders voted to approve the amendments to the Company’s articles of incorporation and code of regulations that were proposed in the Company’s proxy statement dated October 7, 2013. The amendments approved by the shareholders include: an increase in the number of authorized Class B Common Shares from 100,000 shares to 120,000 shares; an amendment to the terms of the Class B Common Shares to provide that the shares have voting rights and terms substantially similar to the Class A Common Shares; creation of new voting Class C Common Shares that can be owned by non-dentist individuals; creation of new non-voting Class D Common Shares that Preferred Shares can be converted to under certain circumstances; elimination of the pre-emptive rights of holders of Class A Common Shares with respect to new classes of voting shares and provision for automatic conversion of Class A, Class B and Class C Common Shares. In addition, the eligibility requirements for ownership, the transfer restrictions, the repurchase rights and obligations, and the redemption rights and obligations associated with each class of the Company’s Common Shares were established. The amendments also established that the maximum percentage of Class C Common Shares outstanding at any time as a proportion of all voting Common Shares is 40%.

In accordance with the provisions of the Affordable Care Act of 2010, effective January 1, 2014, the federal government imposed an annual assessment on all U.S. health insurers of approximately $8 billion in 2014. This annual assessment will increase each year and is expected to be $14.3 billion in 2018. This annual assessment is allocated to individual health insurers based on the ratio of the insurer’s net premiums written during the preceding calendar year to the total health insurance premiums for any U.S. risk premium written for that same year. The first $25 million of a health insurer’s net premium written is exempt from the federal premium tax assessment. The net premium written by a health insurer from $25 million to $50 million is subject to 50% of the federal premium tax rate. Accordingly, in January of 2014, the Company established a liability for the federal premium tax of approximately $334,000 that is payable to the United States Treasury in September 2014, along with an offsetting asset that will be amortized during 2014.

On February 12, 2014, the Company’s Board of Directors declared a $35.77 per share dividend for all Class A and Class B redeemable common shareholders of record on February 12, 2014, payable on March 14, 2014. With the dividend, the holders of restricted share units will receive an equivalent share based dividend.