Selling Your Orthodontic Practice Without the Year-One Tax Hit

Ortho-specific advantage: higher % goodwill than general dental (often 80-90%) → more §453-deferrable gain.

The math — $6M orthodontic practice sale

Assumptions: $6M sale, 85% goodwill, 10% equipment, 5% aligner inventory.

Orthodontic-specific tax wrinkles

1. Higher goodwill % than general dental. More §453 leverage.
2. In-practice aligner inventory (Invisalign, ClearCorrect). Ordinary income.
3. Treatment-in-progress (TIP) WIP. Patients mid-treatment with prepaid contracts; deferred revenue accounting matters.
4. Membership / prepaid plan revenue. Deferred revenue, goodwill character.
5. State dental board ownership transfer. Each state has rules.

When this fits

• $1.5M+ sale (most ortho qualifies)
• DSO or strategic buyer

When it doesn't

• Mostly solo with small team
• Sale under $1.5M

How I work

Hans Goldstein, IRC §453 specialist. A-Rated Carrier, A-Rated Carrier, A-Rated Carrier, A-Rated Carrier — 50 states. Free fit-check.

📘 Get the free Seller's Guide to §453 + a fit-check

A plain-English guide for sellers: how a structured installment sale defers the tax when you sell a business, practice, or property — the math, the alternatives, and how to know if your deal fits.

Drop your info — instant PDF download + within 1 business day Hans will email a preliminary read on which structure fits your deal. No retainer. Carrier compensates the broker — not you.

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What's the deal? (asset, sale type, niche)

Approx. sale $$—Under $500K$500K – $1M$1M – $3M$3M – $10M$10M+

Closing timeline—Within 30 days60–90 days3–6 months6–12 monthsJust exploring

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📞 Hans Goldstein · 615-808-9731 · CA Insurance License #4322192 · Independent §453 specialist · Goldstein & Co. LLC

Educational. Not tax or legal advice.