Dentists often fall into a trap known as a "Loan to Shareholder." In most cases, they don't even know it. A Loan to Shareholder is a short-term solution to a tax problem. Although benign at low levels, it can become a significant problem and IRS audit risk if not addressed in the right way. What is a Loan to Shareholder and how can you avoid it. Watch on associates. This is an important one.