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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND TO RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, PLAN TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE FUND.</ExplanationTxt>
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        <ExplanationTxt>THE MASSACHUSETTS STATE HEALTH CARE PROFESSIONALS' DENTAL FUND MEETS REGULARLY THROUGHOUT THE YEAR AND IT REVIEWS, ON AN ANNUAL BASIS WITH ITS BOARD MEMBERS, THE FUND'S CONFLICT OF INTEREST POLICY AND EACH OF THE RELATED SECTIONS CONTAINED IN THAT POLICY.</ExplanationTxt>
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        <ExplanationTxt>THE FUND PROVIDES TO EACH OF ITS PARTICIPANTS, ON AN ANNUAL BASIS, A SUMMARY OF THE FUND'S FINANCIAL STATUS AS REQUIRED BY ERISA AND MAKES AVAILABLE TO ITS PARTICIPANTS, UPON REQUEST, ANY OTHER GOVERNING DOCUMENTS OR POLICIES AS REQUIRED BY ERISA AND THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF TRUSTEES OF THE FUND IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT.</ExplanationTxt>
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