30 April, 2026 by Kevin Bray

Why Dental Practices Outgrow Traditional Accountants

As your dental practice grows, your financial needs change. What worked in the early stages of your dental office may no longer provide the clarity, speed, or insight you need today. Many dental professionals reach a point where their accountant is technically doing the job, but the support no longer matches the complexity of the practice.

This is where the conversation shifts. It is no longer about basic accounting services or filing tax returns. It becomes about whether your financial partner understands the dental industry, communicates consistently, and helps you make confident decisions based on real financial data.

For many practice owners, this is the moment they realize they have outgrown their traditional accountant.

Why Do Dental Practices Outgrow Traditional Accountants?

Dental practices outgrow traditional accountants when their financial needs become more complex, more time-sensitive, and more connected to daily operations. At that stage, dental accounting services that provide proactive guidance, clear financial reporting, and industry-specific insight become essential for maintaining financial health and supporting practice growth.

Traditional Accounting Services Focus on Compliance, Not Strategy

Most general accounting services are built around compliance. They ensure tax preparation is completed, tax returns are filed, and financial statements are produced at the end of a period. These are important financial tasks, especially for small businesses.

However, a growing dental practice requires more than compliance.

You are making decisions about:

hiring or adjusting payroll processing
managing cash flow and insurance reimbursements
evaluating equipment purchases and lab fees
planning for retirement contributions and long-term financial goals

When your accounting system only looks backward, it limits your ability to plan forward. Financial reporting should guide your decisions, not simply document them after the fact.

Your Dental Practice Has Unique Financial Challenges

The dental industry operates differently from many other small businesses. Revenue often comes from a mix of patient payments and insurance payments, each with different timelines. Insurance claims may delay collections, while expenses such as payroll, supplies, and lab fees continue on a fixed schedule.

This creates unique financial challenges that require specialized tracking and interpretation.

Dental practice accounting needs to reflect:

insurance reimbursements and patient receivables
accurate tracking of financial transactions tied to procedures
alignment with practice management software
clear categorization of dental-specific expenses

Without this structure, financial records may be technically correct but not useful for decision-making.

You Start Needing Answers, Not Just Reports

At a certain point, receiving financial reports is not enough. You need clarity on what those numbers mean and what actions to take next.

When reviewing your financial statements, questions naturally come up:

Why is cash flow tighter this month despite steady production?
Are rising business expenses affecting overall financial stability?
Is the current tax strategy increasing tax liability unnecessarily?
Are insurance payments being collected efficiently?

If your accountant provides reports without guidance, you are left to interpret critical financial data on your own.

Relationship-based accounting support changes that experience. It gives you access to consistent communication, timely answers, and a clearer understanding of your practice’s financial health.

Signs Your Dental Office Has Outgrown Its Accountant

Many dental professionals do not notice the shift immediately. The signs often build over time.

You may have outgrown your accountant if:

You wait too long for responses to financial questions
Your financial reports feel generic or difficult to apply to your practice
Cash flow management feels reactive instead of planned
Your accountant does not understand dental-specific metrics or workflows
Tax planning only happens during tax season instead of throughout the year

These signals point to a gap between what your practice needs and what your current accounting services provide.

How Growth Increases the Need for Financial Clarity

As your dental practice grows, financial management becomes more complex. Higher patient volume, increased staffing, and larger operating costs all impact your financial outcomes.

At this stage, accurate financial reporting becomes essential for:

monitoring cash flow and identifying trends
maintaining financial stability during growth
evaluating financial goals and performance
ensuring compliance with IRS regulations and tax compliance requirements

A clear balance sheet, income statements, and cash flow statement provide a stronger foundation for decision-making when they are updated regularly and interpreted correctly.

Without that clarity, growth can create uncertainty instead of confidence.

Dental Accounting Services Provide Proactive Financial Management

Dental-specific accounting services are designed to support both day-to-day operations and long-term strategic planning.

Instead of focusing only on tax services and financial records, a dental-focused approach includes:

ongoing financial reporting tailored to your dental office
customized financial strategies based on your practice’s needs
proactive tax planning to manage tax burden and taxable income
tracking key performance indicators tied to practice growth
support with payroll processing, independent contractors, and internal controls

This approach supports comprehensive financial management and gives practice owners the ability to make informed, timely decisions.

Financial Data Becomes a Tool for Strategic Planning

When financial data is accurate and organized, it becomes a powerful tool for growth. You can use your financial reports to evaluate trends, identify opportunities, and adjust your strategy with confidence.

For example:

You can assess whether current revenue supports hiring another provider
You can determine if equipment investments align with your financial goals
You can monitor whether financial strategies are improving overall financial health

This level of insight supports a successful dental practice because decisions are based on real data, not assumptions.

Communication and Responsiveness Matter More as You Grow

One of the most common frustrations dental professionals experience with traditional accountants is slow or inconsistent communication.

As your practice grows, timing becomes critical. Waiting days for answers can delay decisions that affect cash flow, staffing, or patient care.

Dental Accounting Group emphasizes relationship-based accounting support and a same-day or 24-hour communication commitment. This level of responsiveness ensures that when questions arise, you receive timely guidance that supports your financial management.

Consistent communication builds trust and allows your accountant to become a true partner in your practice’s success.

What Should You Look for in Dental Accounting Services?

If your practice is growing and your current accounting support feels limited, it may be time to evaluate what you need moving forward.

Look for dental accounting services that provide:

accurate financial reporting tailored to dental practices
proactive tax strategies and tax preparation support
clear communication and timely responses
understanding of dental finances, insurance claims, and patient payments
guidance that supports both short-term decisions and long-term strategic planning

These elements create a stronger foundation for financial stability and practice growth.

Moving Forward With the Right Financial Partner

Outgrowing a traditional accountant is a natural step in the evolution of a dental practice. It reflects progress, not failure. As your financial needs expand, your accounting support should evolve with you.

At Dental Accounting Group in Bellevue, WA, we work exclusively with dental professionals to provide bookkeeping, financial reporting, tax planning, and advisory services that align with the realities of the dental industry. Our goal is to provide clarity, responsiveness, and insights that help you move forward with confidence.

If your practice is growing and you are looking for more from your accounting partner, we are here to help you build a clearer financial path and make smarter decisions for your future. Contact us today to get started.

Disclaimer: This article is intended for general informational purposes only and does not constitute legal, tax, or professional advice. Every situation is unique, and tax laws are subject to change. You should consult with a qualified tax professional or CPA regarding your specific circumstances before making any decisions based on this information. This content is provided in accordance with AICPA professional standards and does not create a client relationship with Dental Accounting Group.

24 April, 2026 by Kevin Bray

Trump Accounts: A New Savings Tool for Families

Published by Dental Accounting Group | The Successful Dentist™ | March 2026

The One Big Beautiful Bill Act, signed into law in 2025, introduced the Trump Account — a new tax-deferred savings vehicle designed to encourage long-term wealth building for eligible children across the United States. This new way to approach savings plans is part of broader tax law changes aimed at supporting financial stability and providing a financial head start for the next generation. Here is what dental practice owners and their families need to know.

Key Account Details

Account Type	Tax-deferred (similar to a traditional IRA and other individual retirement accounts, but specifically structured as a type of account for children under age 18)
Who Can Open	Legal guardian, parent, adult sibling, or grandparent — in that order of priority — provided the child has a valid Social Security number
Opening Date	Accounts may be opened beginning July 4, 2026, under the Big Beautiful Bill Act
Govt. Contribution	$1,000 one-time pilot program contribution for eligible children born January 1, 2025 through December 31, 2028, funded by the federal government
Annual Limit	Up to $5,000 per calendar year combined from employers and individuals (no income limits for contributors), including additional contributions from family members
Employer Portion	Up to $2,500/year (inflation-adjusted after 2027); excludable from the employee’s gross income
Deductible?	No. Individual contributions are non-deductible and are treated as gifts for gift tax purposes under the current tax code
Investments	Must be invested in eligible investments such as low-risk U.S. index funds or mutual fund options tied to a stock market index, with attention to expense ratio and long-term investment accounts performance
Distributions	Follow traditional IRA and traditional individual retirement account rules after age 18; distributions are taxed as ordinary income above contributed basis, and may be subject to capital gains taxes depending on structure
Penalty-Free Use	Education expenses such as college tuition, first home purchase (up to $10K lifetime), birth/adoption (up to $5K), or age 59½+; designed to support a child’s future through the power of compound growth and long-term investment earnings

Next Steps: What to Do Mid-Year

While Trump Accounts cannot be opened until July 4, 2026, now is the time to prepare for this new savings account structure and evaluate how it fits within broader savings accounts, retirement accounts, and wealth transfer strategies.

File the appropriate IRS form (Form 4547) with your personal tax return if your child was born between 2025 and 2028 to secure eligibility for the $1,000 government contribution tied to this pilot program.
Visit www.trumpaccounts.gov to register for email updates and receive notification when the portal is live.
If you are an employer, evaluate whether to offer a Trump Account program as part of your employee benefits. This requires a separate written plan and must apply to all employees regardless of income or ownership status, similar to other qualified general contributions programs.
Consider how employer contributions, additional contributions, and long-term annual return assumptions may support your child’s Trump Account and overall financial planning strategy.
Consult your DAG advisor to determine whether a Trump Account fits within your broader tax planning, Roth IRA conversions, and wealth transfer strategy for your family and future generations.

Disclaimer: Trump Account rules are still being finalized by the IRS and Treasury. Information in this article is based on the legislation as currently enacted and is subject to change. This is not legal or investment advice. Consult your DAG advisor for personalized guidance specific to your situation.
© 2026 DG Accounting Professionals LLC. All Rights Reserved.

Dental Accounting Group • Bellevue, WA • cpa4dds.com • 425.216.1612

17 April, 202617 April, 2026 by Kevin Bray

Published by Dental Accounting Group | The Successful Dentist™ | April 2026

Dental Accounting Group is proud to announce the launch of two powerful new interactive dashboards built from our annual survey data, designed to support dental practice benchmarking, KPI tracking, and stronger visibility into your practice’s financial health and overall performance.

Financial Survey Dashboard

Our comprehensive Financial Survey Dashboard puts decades of Washington State dental practice benchmarking data at your fingertips. Compare your practice overhead, production, total revenue, and profitability against peers across general practice and specialty categories. These performance metrics provide valuable insight into your overhead ratio, operating expenses, and profit margins while helping you evaluate your practice’s performance against industry averages.

Access the dashboard:

Financial Survey Dashboard

Payroll Analytics Dashboard

Our Payroll Analytics Dashboard provides detailed compensation benchmarking for dental hygienists (RDH), dental assistants (DA), front office administrators, and office managers across the Greater Puget Sound and Washington State. This data supports better decisions around staff productivity, employee turnover, and resource allocation while helping dental practice owners stay competitive in today’s dental industry.

Access the dashboard:

Payroll Analytics Dashboard

Whether you are evaluating your overhead structure, preparing for a practice sale or acquisition, or making compensation decisions in a competitive hiring market, these dashboards give you the Washington State–specific data you need to benchmark accurately and plan strategically. With clearer insight into key metrics such as total production, collection rate, and cash flow, dental practices can improve operational efficiency, strengthen patient retention, and support sustainable growth.

Disclaimer: This newsletter is prepared by Dental Accounting Group (DAG) for general informational purposes only and does not constitute legal, tax, accounting, or investment advice. Information is based on sources believed to be reliable as of the publication date but may become outdated or superseded. Tax laws and regulations are subject to change. Individuals and businesses should consult with a qualified professional advisor regarding their specific circumstances before making any financial, tax, or legal decisions.
© 2026 DG Accounting Professionals LLC. All Rights Reserved.

Dental Accounting Group • Bellevue, WA • cpa4dds.com • 425.216.1612

20 April, 202615 April, 2026 by Kevin Bray

How Dental-Specific Bookkeeping Supports Smarter Practice Decisions

Running a successful dental practice requires more than delivering excellent patient care. Every day, you make decisions that affect staffing, scheduling, equipment purchases, and long-term growth. Those decisions depend on clear, accurate financial information. That is where dental bookkeeping plays a critical role.

For dental practice owners in Bellevue, WA and beyond, bookkeeping should do more than record numbers. At Dental Accounting Group, we provide a reliable foundation for smarter, more confident decision-making. When your financial data is organized, timely, and tailored to the dental industry, you gain a clear picture of your practice and the ability to act with purpose.

This blog explains how dental-specific bookkeeping supports better financial decisions and why it matters for your practice’s long-term success.

What Is Dental Bookkeeping and Why Does It Matter?

Dental bookkeeping is the process of tracking, organizing, and maintaining all financial transactions within a dental practice. This includes patient payments, insurance payments, business expenses, payroll, and bank reconciliation.

In a dental office, bookkeeping must account for industry-specific revenue sources, insurance claims, and operational workflows. Generic bookkeeping often overlooks these nuances, which can lead to inaccurate financial records and missed insights.

With proper bookkeeping in place, you gain:

Accurate financial statements that reflect true financial performance
Clear visibility into cash flow and revenue trends
Organized financial records for tax preparation and compliance
Reliable financial data to support strategic planning

For dental practitioners, this level of financial clarity supports better decisions across every aspect of practice management.

How Dental-Specific Bookkeeping Improves Financial Clarity

Financial clarity starts with accurate tracking of income and expenses. In a dental practice, revenue often comes from multiple sources, including patient payments and insurance reimbursements. Without structured bookkeeping data, it becomes difficult to understand how your practice is performing.

Dental-specific bookkeeping organizes your financial information into a structured chart of accounts designed for the dental industry. This allows you to see:

Revenue by procedure type or provider
Insurance payments versus patient receivables
Overdue payments and outstanding balances
Trends in business expenses such as supplies, payroll, and equipment costs

This level of detail gives you a clear picture of your practice, making it easier to identify financial challenges early and adjust your approach.

How Does Bookkeeping Support Better Financial Decisions?

Bookkeeping supports better financial decisions by providing accurate, real-time financial information that reflects your practice’s performance. When your financial records are current and organized, you can evaluate trends, manage cash flow, and make informed choices about expenses, hiring, and growth with greater confidence.

Connecting Bookkeeping to Cash Flow Management

Cash flow management is one of the most important aspects of running a successful dental business. Even profitable practices can face financial stress if cash flow is inconsistent or poorly managed.

Dental bookkeeping supports strong cash flow by:

Tracking when payments are received versus when expenses are due
Monitoring patient receivables and insurance claims
Identifying delays in collections or billing issues
Ensuring accurate revenue recognition

With consistent tracking, you can anticipate cash shortages, plan for upcoming expenses, and maintain financial stability throughout the year.

For example, if your financial reports show a pattern of delayed insurance payments, you can adjust your billing processes or follow-up procedures. Without accurate bookkeeping, these patterns are often missed until they create larger problems.

Supporting Practice Growth Through Financial Reporting

Practice growth requires intentional planning. Whether you are considering hiring a new associate, expanding your office, or investing in new equipment, your decisions should be backed by reliable financial reporting.

Dental bookkeeping feeds into custom financial reports that highlight key performance indicators such as:

Production versus collections
Overhead percentage
Profitability by provider
Trends in patient payments and revenue sources

These insights help you evaluate whether your practice is positioned for growth or if adjustments are needed first.

For instance, before making a large equipment purchase, you should understand how it will impact your cash flow and overall financial health. Accurate financial reports provide the data needed to make that decision with confidence.

Why Generic Bookkeeping Falls Short for Dental Practices

Many dental practices start with general bookkeeping services or basic accounting software. While these tools can handle basic data entry, they often lack the structure needed for dental practice accounting.

Common challenges with generic bookkeeping include:

Misclassification of revenue and expenses
Limited visibility into insurance claims and patient payments
Inconsistent financial reporting
Lack of alignment with dental practice management systems

These gaps can lead to confusion, inaccurate financial statements, and missed opportunities for improvement.

Dental-specific bookkeeping addresses these issues by aligning financial tracking with how dental practices actually operate. This includes integrating data from practice management software, tracking production and collections accurately, and organizing financial information in a way that supports decision-making.

The Role of Accurate Bookkeeping in Tax Planning

Tax planning is most effective when it is based on accurate, up-to-date financial records. Waiting until tax season to organize your financial data often leads to missed deductions, rushed decisions, and unnecessary stress.

With proper bookkeeping in place, you can:

Monitor your tax liability throughout the year
Prepare for tax deadlines with confidence
Identify opportunities for deductions, such as equipment purchases or business expenses
Coordinate with your CPA on a proactive tax strategy

For dental practice owners, this approach supports better financial management and reduces surprises at the end of the year.

Accurate bookkeeping also ensures that your income tax return reflects your true financial performance, which is essential for both compliance and long-term planning.

Improving Daily Operations Through Financial Insights

Bookkeeping is not only about long-term planning. It also supports day-to-day operations within your dental office.

With organized financial data, your office manager and leadership team can:

Track daily and monthly production
Monitor collections and payment trends
Identify inefficiencies in billing or scheduling
Evaluate staffing costs relative to revenue

These insights help you make small adjustments that improve overall efficiency and profitability.

For example, if your financial reports show increasing overhead without a corresponding increase in revenue, you can investigate the cause and take action before it impacts your financial health.

Best Practices for Effective Dental Bookkeeping

Maintaining effective bookkeeping requires consistency and attention to detail. For dental practices, the following best practices help ensure accurate financial reporting:

Perform regular bank reconciliation to match bank statements with recorded transactions
Keep financial records updated in real time rather than waiting until the end of the month
Use a structured chart of accounts tailored to the dental industry
Track all revenue sources, including patient payments and insurance payments
Monitor key performance indicators on a monthly basis
Maintain organized documentation for tax preparation and compliance

Following these practices supports accurate tracking of income, reduces errors, and provides a reliable foundation for financial decision-making.

How Bookkeeping Supports Strategic Advisory and Long-Term Planning

Dental bookkeeping becomes even more valuable when paired with strategic advisory services. When your financial data is accurate and clearly organized, it can be used to guide long-term planning and growth.

At Dental Accounting Group, bookkeeping is part of a broader advisory approach. Financial data is translated into valuable insights that help practice owners:

Set realistic financial goals
Plan for expansion or investment
Evaluate financial performance over time
Make strategic decisions with confidence

This partnership-based approach ensures that your bookkeeping data is not only accurate but also actionable.

Building a Clear Financial Picture of Your Practice

Every dental practice has unique financial patterns, patient demographics, and operational challenges. Dental-specific bookkeeping helps you understand those details in a meaningful way.

When your financial information is organized and accessible, you gain:

A clear picture of your practice’s financial health
Confidence in your financial decisions
The ability to respond quickly to changes in revenue or expenses
A stronger foundation for practice growth

This level of clarity allows you to focus on patient care while maintaining control over your financial future.

Work With a Team That Understands Dental Practices

Bookkeeping should support your practice, not create additional stress. When your financial records are accurate, your reports are clear, and your questions are answered promptly, you can move forward with confidence.

If you are looking for clearer financial information, stronger cash flow management, and a more strategic approach to your practice, connect with us today.

9 April, 2026 by Kevin Bray

⚠️ Legal Disclaimer: This article is shared by Dental Accounting Group for general informational purposes only and does not constitute legal advice. The content was prepared by Tyler Jones of Helsell Fetterman LLP. Dental practice owners, DSOs, and associate dentists should consult a qualified attorney regarding their specific agreements and circumstances before taking action.

Washington Significantly Restricts Noncompetition Agreements: What Dentists and Their Employers Need to Know

By Tyler Jones, Helsell Fetterman LLP | Shared by Dental Accounting Group | March 2026

Washington has enacted sweeping changes to the enforceability of noncompetition agreements that will directly impact dental practices, associate dentists, and dental service organizations (DSOs). House Bill 1155, effective June 30, 2027, will render most noncompetition covenants void and impose new compliance obligations on both employers and workers.

This is a significant development for dental practice owners who have historically relied on noncompete provisions to protect patient goodwill, referral relationships, and workforce stability. Here is what you need to know.

Key Takeaways

Topic	Key Provision
Effective Date	June 30, 2027. Applies to noncompetition agreements regardless of when they were signed.
Most Noncompetes Void	Most noncompetition agreements — especially those involving employees — will be unenforceable beginning June 30, 2027.
Expanded Definition	The law broadly defines “noncompetition covenant” to potentially include restrictions on accepting business from clients, patients, or customers — capturing provisions that have historically straddled the line between noncompetition and nonsolicitation.
Patient Restrictions	Overly broad limitations on treating former patients may be treated as noncompetition covenants and rendered void.
Notice Deadline	By October 1, 2027, employers must notify current and former employees and contractors that covered noncompetition agreements are void and unenforceable.
Penalties	$5,000 statutory damages per violation, plus attorneys’ fees. The Washington Attorney General may also bring enforcement actions.
What Is Still Permitted	Nonsolicitation of employees and patients (generally limited to 18 months). Noncompetes tied to the sale of a dental practice with at least 1% ownership interest. Confidentiality and HIPAA-compliant protections for patient information.

What This Means for Dental Practice Owners and DSOs

Dental practices and DSOs have historically relied on noncompetition agreements to protect patient goodwill, referral relationships, and workforce stability. These tools will now be significantly limited.

Practice owners and DSOs should expect reduced ability to restrict where associate dentists practice after departure, and will need to place greater reliance on carefully drafted nonsolicitation and confidentiality provisions. Retention strategies that go beyond restrictive covenants will become increasingly important.

The broader definition of “noncompetition covenant” is particularly worth noting. Provisions that restrict accepting business from patients — which some agreements use in lieu of traditional noncompetes — may now be captured under the new law and treated as void.

What This Means for Associate Dentists

Associate dentists — particularly those employed by DSOs — should be aware that many existing noncompetition provisions may become unenforceable under the new law beginning June 30, 2027. Associates should review whether current agreements contain provisions that may be void under the new law, how patient-related restrictions are structured and whether they are overly broad, and evaluate opportunities to revisit restrictive covenants in connection with employment changes or renegotiations.

What Is Still Permitted

Not all restrictive covenants are eliminated. The following protections remain available:

• Nonsolicitation agreements are still permitted, but are generally limited to 18 months.

• Noncompetition covenants tied to the sale of a dental practice remain enforceable, provided the restricted party holds at least a 1% ownership interest in the practice being sold.

• Confidentiality provisions and HIPAA-compliant protections for patient information remain valid.

Recommended Next Steps

For Practice Owners & DSOs

• Review and revise all associate and employment agreements now — before the June 30, 2027 effective date.

• Update template agreements used for future hires to comply with the new law.

• Plan for the required statutory notice obligation due by October 1, 2027.

• Invest in nonsolicitation and confidentiality provisions as your primary protective tools going forward.

• Consider retention strategies that reduce reliance on restrictive covenants.

For Associate Dentists

• Review your current employment agreement, particularly if you are affiliated with a DSO or multi-location group.

• Identify any noncompetition provisions and assess whether they may be void under HB 1155.

• Evaluate whether patient-related restrictions are overly broad and may be captured under the new definition.

• Seek legal advice before signing new or amended employment agreements.

• Consult an attorney when negotiating changes to existing agreements.

Required Action for Employers: By October 1, 2027, employers must make reasonable efforts to notify both current and former employees and independent contractors that any covered noncompetition covenant in their agreements is void and unenforceable under Washington law.

Failure to provide this notice may contribute to violations that trigger $5,000 in statutory damages per violation, plus attorneys’ fees.

About the Author

About the Author

This article was prepared by Tyler Jones of Helsell Fetterman LLP, a Seattle-based law firm. Tyler advises dental practices, DSOs, and associate dentists on employment agreements, noncompete provisions, practice acquisitions, and health care law. Dental Accounting Group is sharing this content as a resource for our dental practice clients.

Read the original article at Helsell Fetterman’s blog: https://www.helsell.com/2026/03/26/washington-significantly-restricts-noncompetition-agreements/

Contact Tyler Jones directly: tj****@*****ll.com | 206.689.2164

Questions? DAG Can Help You Navigate the Financial Side

While employment law questions should be directed to a qualified attorney like Tyler Jones at Helsell Fetterman, Dental Accounting Group can help you evaluate the financial and operational implications of these changes on your practice. Whether you are reviewing your associate compensation model, structuring a practice sale, or planning for workforce transitions, we are here to help.

Contact us at ma**@*****ds.com or 425.216.1612, or reach out to Tyler Jones at Helsell Fetterman for legal guidance specific to your agreements.

Disclaimer: This article is shared by Dental Accounting Group (DAG) for general informational purposes only. The legal content was authored by Tyler Jones of Helsell Fetterman LLP and is reprinted with attribution under a cooperative resource-sharing arrangement. This article does not constitute legal, tax, accounting, or investment advice, and does not create an attorney-client relationship between the reader and either DAG or Helsell Fetterman LLP. Laws and regulations are subject to change. Dental practice owners, DSOs, and associate dentists should consult a qualified legal professional regarding their specific agreements and circumstances before taking any action.

Original article: https://www.helsell.com/2026/03/26/washington-significantly-restricts-noncompetition-agreements/