§453 · Skin Spirit Acquisition Tax Strategy

Skin Spirit / LaserAway / Alchemy 43 Acquisition — Defer the Tax on Your Med Spa Sale

The med spa consolidation wave is rolling. Skin Spirit (Trilantic-backed), LaserAway (Aldrich Capital), Alchemy 43 (Trousdale Ventures), Ever/Body (PE-backed), Frownies, Cure Aesthetics — paying 5-10x EBITDA for established locations.

§453 Mechanic — How the Money Flows

Buyer cash → Assignment Co. → A-rated carrier → You, on schedule

BUYER pays full cash at closing ASSIGNMENT CO. qualified entity, regulated purchases annuity A-RATED CARRIER Pacific Life · MetLife Independent Life · USAA SELLER (you) paid on chosen 5-30 yr schedule Closing day — one wire, one assignment Gain recognized proportionally each year per IRC §453 (Treas. Reg. §15A.453-1)

A $500K EBITDA med spa = $2.5M-$5M sale. Cash + rollover split varies (often 70-80% cash for first-time aesthetic platform deals).

The math — $3.5M med spa sale

StateLump-sum tax10-yr §453Delta
California~$1.48M (42%)~$1.22M (35%)$259K
New York~$1.40M~$1.15M$246K
Florida / Texas~$1.02M~$0.84M$180K

Skin Spirit / LaserAway / Alchemy 43 deal mechanics

  1. MD/MSO structure — most consolidators run Friendly PC + MSO structure. State medical board ownership rules don't affect §453.
  2. Device §1245 recapture — CoolSculpting, Fraxel, Picosure, Morpheus8 — high recapture year one.
  3. Botox / filler inventory — ordinary income carve-out.
  4. Provider retention earn-out — RN injectors / NP retention often triggers earn-out.
  5. Membership / subscription program — recurring revenue = goodwill character.
  6. Cash + rollover. Most deals 60-80% cash / 20-40% rollover.

When this fits

  • $1.5M+ sale, high goodwill from membership/recurring revenue
  • Sophisticated consolidator buyer
  • Founder/principal exiting

How I work

Hans Goldstein, IRC §453 specialist. Pacific Life / MetLife / Independent Life / USAA Life — 50 states. Free fit-check.

Hans Goldstein, NPN 20602398

📄 Get the §453 Quick Reference PDF + free fit-check

4-page reference card on the §453 SIS mechanic, when it fits, §453-vs-DST comparison, and state-by-state math. Built for sellers and CPAs.

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.

I agree to receive calls and texts from Hans Goldstein at the number provided. Msg/data rates apply. Reply STOP to opt out.

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

Educational. Not tax or legal advice. Goldstein & Co. is not affiliated with or endorsed by Skin Spirit, LaserAway, Alchemy 43, or any other aesthetics consolidator.

Run your specific numbers

The calculator runs your sale through real 2026 federal + state tax brackets and shows §453 savings vs lump sum side-by-side.

Run the calculator → 615-808-9731

Related on Goldstein & Co.

Sell med spa (general) Sell plastic surgery practice Sell dermatology practice Heartland Dental acquisition Structured Installment Sale basics §453 vs DST