Tax efficient equity roll ups designed specifically for independent medical practice owners. Preserve what you have built, transition on your terms, and participate in what comes next.
Reimbursements are tightening, compliance and administration consume a larger share of every week, and a standalone practice rarely captures its full enterprise value on the open market. Elevare Capital bridges that gap by pairing your clinical practice with institutional infrastructure, so you can unlock platform level value at exit while keeping the practice you built intact.
Roll your property into a diversified healthcare real estate partnership under IRC Section 721 without triggering immediate capital gains. Preserve your equity, defer the gain, and keep future liquidity options on your terms.
Transition operational management while preserving clinical standards, staff continuity, and your autonomy in patient care. We structure compliant transitions that safeguard provider continuity and align long term incentives.
Leverage institutional scale to participate in higher platform level exit valuations. Independent practices scaled under professional infrastructure command a different class of buyer.
We separate your medical practice operations from your physical real estate. Each asset follows its own value strategy, and both are structured to protect practice continuity from day one.
One physician owner carrying the practice, the real estate, and every operational risk.
Acquired based on the fair market value of equipment, goodwill, and operational records.
Valued through independent fair market comparables.
We separate your medical practice operations from your physical real estate asset. This unlocks an individual value strategy for each while protecting practice continuity. The practice is acquired on the fair market value of equipment, goodwill, and operational records. The real estate is valued through independent comparables.
Instead of a traditional sale that can trigger immediate capital gains and depreciation recapture, you contribute your real estate into our real estate partnership under IRC Section 721. Equity value converts into partnership units without immediate capital gains recognition, subject to structure and your individual circumstances. The operating practice executes a long term lease with the partnership, creating reliable cash flows.
You shift from single property landlord risk to participation in a scaled, diversified healthcare portfolio: quarterly distribution potential backed by long term practice leases, participation in planned refinancing and recapitalization events over time, and a share of enterprise value growth as independent practices scale under professional infrastructure.
An illustrative comparison of a traditional cash sale of practice real estate against a Section 721 contribution, using representative numbers. It is a teaching example, not an offer or a projection.
| Transition Stage | Traditional Cash Sale | Elevare Section 721 Rollover |
|---|---|---|
| Real Estate Valuation | $1,350,000 | $1,350,000 |
| Immediate Tax Drag | About $337,500 in taxes paid on day one | No gain triggered at contribution, deferred under Section 721 |
| Day One Invested Capital | About $1,012,500 | $1,350,000 in partnership units |
| Annual Cash Flow Strategy | Standard cash or reinvestment yield | Tax efficient quarterly distribution potential |
| Future Upside | None, cashed out | Refinancing liquidity plus equity appreciation potential |
Representative case outcome. By utilizing a Section 721 contribution, “Dr. S” preserved $1.35 million in equity, deferred more than $300,000 in potential upfront taxes, and transitioned daily clinical management to a qualified replacement provider while retaining long term distribution potential.
Illustrative case study provided for informational purposes only. Actual tax outcomes depend on individual cost basis, debt obligations, and structure under IRC Section 721 and Section 752. Securities offered only to accredited investors through private placement offerings.
Move the sliders to see how much of your building’s value could stay invested under a Section 721 contribution versus a cash sale. This is an estimate of deferred gain only. It makes no assumption about income or future value.
Estimates are for illustration only and are not tax advice. Actual results depend on your cost basis, depreciation taken, debt on the property, state taxes, and the structure of the transaction under IRC Sections 721 and 752. Consult your own tax advisor.
We structure compliant transitions that safeguard provider continuity, maintain clinical autonomy, and align long term incentives through structured performance participation. Every relationship is shaped by a principal around your goals.
We acquire the practice and partner on the real estate, embed a qualified replacement provider, and let you step away on a timeline you set, with continuing participation through the partnership.
Transition the operations, contribute the real estate, and stay on as Medical Director or lead physician with a competitive compensation package and participation in platform growth.
Associates and incoming replacement providers can share in platform growth through structured performance participation that keeps top clinical talent aligned for the long term.
Three fields and a principal will reach out to schedule a private, one on one review of your practice valuation and real estate options. Specific structures, valuation mechanics, and distribution assumptions are shared only in that confidential setting.
Our detailed overview of the practice and real estate transition framework, including a general Section 721 primer, is available to accredited investors on request. Tell us who you are and we will send it privately.