A Cash Buyer That Closes on Your Client’s Tax Calendar
Libera Capital Group buys Florida houses, rentals and improved commercial property for cash — with closing dates you can plan around, exchange-cooperation language in the contract, seller-financing options when a lump sum doesn’t fit, and settlement statements clean enough to hand straight to the return preparer.
- Closing date set to your plan
- 1031 cooperation clause on request
- Installment and seller-carry options
- Itemized closing statements
Tax advisors usually enter a real estate sale at one of two moments: months before, when the client asks “should I sell this year or next?”, or the following spring, when a closing statement lands on the desk with half the numbers missing. Neither is ideal. The best outcomes happen when the advisor, the client and the buyer agree on timing and structure before a contract is signed.
Libera Capital Group is a Florida buyer of houses and improved commercial real estate, headquartered in Fort Myers with Southwest Florida as our home market. We buy for our own account, which means we can put the variables that matter to a tax plan — the closing date, the form of payment and the paperwork — on the table at the start rather than leaving them to whatever the market produces. This page explains what we can and cannot do for your clients, written for CPAs, enrolled agents, tax and estate attorneys, financial planners and qualified intermediaries.
One boundary up front: we do not give tax advice to sellers, and nothing on this page is tax or legal advice to anyone. We will defer to the client’s advisor on every tax question. Our role is to be a buyer that can execute the plan you design. For the seller-facing explanation of how gains are generally taxed, see our guide to capital gains when selling a Florida rental or inherited home.
Why Do CPAs and Exchange Intermediaries Bring Libera Capital Group Into a Sale?
The date is a term, not a guess
Market buyers close when their lender and inspector allow. We can contract for a specific closing date — before December 31, after January 1, or tied to an exchange milestone — and hold it.
Exchange-friendly paperwork
We sign the standard cooperation and assignment language exchange intermediaries require, and our title partners are used to wiring proceeds directly to a qualified intermediary.
Structure when all cash is not ideal
Where a client wants payments over time, we will discuss an installment structure or seller-carried note, documented by attorneys and closed through a title company.
Numbers that reconcile
Itemized settlement statements, clear allocation of credits and prorations, and the closing agent’s information reporting — so the return preparer is not reconstructing the sale from bank statements.
How Much Control Do Clients Have Over the Closing Date?
A lot more than in a typical financed sale. Because there is no buyer’s lender, appraisal or financing contingency, the closing date is largely a function of title work and the client’s preference. That flexibility can be useful for planning, and we encourage advisors to say exactly what date range they want.
Closing in a specific tax year
Clients sometimes want a sale in the current year to pair with other losses, or in the next year because income will be lower. Whatever the reason, the contract can state a closing date or a narrow window on either side of December 31. Late-December closings depend on title company and recording schedules around the holidays, so we recommend agreeing on the date early and building a few days of cushion.
Signing now, closing later
A client can lock in a price today and close months later. That can help an owner who wants certainty on the sale while waiting for a holding-period anniversary, a move-out date or the completion of a replacement purchase. Longer delays may affect the price because our holding and market risk changes; we will tell you how.
Fast closings when time matters
When title is clear, we can close in as little as 7–14 days. That speed is useful when a client faces a loan maturity, a tax deadline that requires liquidity, an estate distribution or an exchange closing deadline on the replacement side.
Possession after closing
Some sellers need to stay in a home or keep operating a business for a period after closing. We can agree to a short post-closing occupancy or, for commercial owners, discuss a sale-leaseback. The tax and accounting treatment of those arrangements is for you to evaluate; we simply put the agreed terms in writing.
Can Your Client Sell Relinquished Property to Us in a 1031 Exchange?
Yes. A sale to Libera Capital Group can be the relinquished-property leg of a like-kind exchange, provided the client and their qualified intermediary set it up correctly. Since the 2017 federal tax law changes, like-kind exchange treatment is limited to real property, as the IRS explains in its real estate tax tips. Whether a particular property and client qualify is the advisor’s determination. Here is what we handle on the buyer side.
Cooperation and assignment language
Our contracts can include a clause stating that the seller intends to complete a tax-deferred exchange, that we will cooperate at no cost or liability to us, and that the seller may assign its rights under the contract to a qualified intermediary. We sign the intermediary’s notice of assignment before closing. If your intermediary has preferred wording, send it and we will use it.
Proceeds go to the intermediary, not the seller
The closing agent wires the exchange proceeds directly to the intermediary according to its instructions. We never hold or handle exchange funds. Title companies we work with close exchange transactions routinely, but the intermediary should confirm wiring instructions directly by phone — wire fraud targets exactly these transfers.
Timing the relinquished sale around the replacement search
The federal deadlines run from the date the relinquished property transfers: generally 45 days to identify replacement property and 180 days to complete the purchase, subject to the rules the client’s advisor will explain. Because those clocks start at our closing, clients often want flexibility on that date. We can agree to a longer closing window, extensions at the seller’s option, or a closing set for a date the client chooses after they have scouted replacement options.
Tenant-occupied and commercial relinquished property
Exchange clients are usually investors, so relinquished properties tend to be rentals, small apartment buildings and commercial buildings. We buy them with tenants in place: multifamily, retail, industrial and warehouse, self-storage and more. Leases, security deposits and estoppels transfer at closing the same way they would to any buyer. Our commercial property page describes what we purchase.
Partial exchanges and boot
Some clients exchange only part of their proceeds or take cash out for other needs. The settlement statement shows exactly how much was paid to the intermediary and how much, if anything, went elsewhere, which makes the advisor’s calculation of any taxable portion more straightforward. We do not advise on how much to exchange.
What If Your Client Needs Replacement Property?
Our core business is buying. From time to time we resell improved properties we have acquired, including renovated houses, rentals and commercial buildings. If a client in an exchange is looking for replacement property in Florida, you are welcome to ask whether anything we own fits their criteria. Please understand three things before you do:
- We have no standing inventory list and make no promise that a suitable property will be available within an identification period.
- When we sell, we are a principal selling our own property, not an agent for the buyer. Your client should have their own agent or attorney and do complete due diligence, including inspections, title review, insurance quotes and, for commercial property, lease and rent-roll verification.
- Related-party and other exchange rules are the client’s and intermediary’s responsibility to evaluate.
For most replacement-property searches, a licensed Florida agent with access to the full market will be the better resource, and our real estate agent partner page explains how we work alongside listing and buyer agents.
When Do Installment Sales or Seller Financing Make Sense?
For some sellers — especially owners of free-and-clear rentals or commercial buildings with a large built-in gain — receiving the price over time is more attractive than a single lump sum. We are open to those conversations. Our creative financing page explains the structures we consider from the seller’s perspective; here is the advisor-facing view.
What we can offer
- A down payment at closing, with the balance paid under a promissory note secured by a recorded mortgage on the property.
- Interest rate, amortization, balloon date and prepayment terms negotiated case by case. Minimum-interest rules may affect what rate makes sense; the advisor should confirm.
- Payments through a third-party loan servicer, if the seller prefers, so there is a clean annual record of principal and interest received.
- Attorney-drafted note and mortgage, with the seller’s own attorney reviewing every document.
Questions for the advisor, not for us
Whether installment reporting is available or advisable, how any depreciation recapture is treated in the year of sale, whether the seller’s situation creates any limitation, and how the note fits the client’s estate plan are all matters for the CPA or tax attorney. We will gladly adjust the structure — the down payment, term or interest rate — once you tell us what works.
Florida transaction taxes on notes and mortgages
Florida imposes documentary stamp tax on deeds and also on promissory notes, plus a one-time nonrecurring intangible tax on mortgages recorded in the state. Who pays those taxes in a seller-financed deal is negotiable and should be addressed in the contract. The title company or closing attorney will calculate them.
The trade-off, stated plainly
A seller-financed sale shifts risk to the seller: if the buyer defaults, the seller’s remedy is foreclosure. That is true even when the buyer is a professional investor like us. Advisors should weigh that risk alongside any tax benefit and the client’s need for liquidity.
What Will the Closing Documents Look Like?
Return preparers spend more time than they should reconstructing real estate sales. We try to make the paper trail complete.
- An itemized settlement statement showing gross price, each payoff, every proration (property taxes, rents, HOA dues), each credit and the net to the seller or intermediary.
- Information reporting handled by the closing agent, which generally files the required reporting of real estate proceeds with the IRS and provides the seller a copy.
- Separate documentation of personal property for commercial sales — equipment, furniture or business assets that convey — so the real estate price is clear. Any allocation for tax purposes should be agreed with the advisor before closing, not after.
- Rent rolls, security deposit transfers and lease assignments for income property, so the final month of rental income and the deposit liability are documented.
- Copies of the recorded deed and payoff letters on request, for the client’s basis and records file.
If you want our written offer analysis — comparable sales, repair estimates and assumptions — for the client file, ask. It is not an appraisal and should not be used as one. Our page on how we calculate our offer describes the method.
Estates, Foreign Sellers and Distressed Sales: What Should Advisors Know?
Estate and trust sales
When a client inherits property, the timing of a sale relative to the date of death and the documentation of value often matter to the advisor. A sale to us produces a clear, arm’s-length price and date, but it does not replace a date-of-death appraisal if one is needed. Personal representatives and trustees selling estate property typically need authority under letters of administration or the trust instrument; our probate attorney partner page and the inherited and probate property guide explain how those sales close. For a statewide overview written for families, see how to sell an inherited house in Florida.
Foreign sellers and FIRPTA withholding
Many Southwest Florida owners are Canadian or European. When a seller is a foreign person for federal tax purposes, the buyer is generally required to withhold a portion of the amount realized and remit it to the IRS unless an exception or a reduced-withholding certificate applies. As the buyer, we comply with that requirement through the closing agent. Advisors who expect to apply for a withholding certificate should tell us early so the contract and closing date allow time for it. Our team speaks French, German, Portuguese, Spanish and Haitian Creole, and we have seller resources in French, German and Portuguese.
Short sales, deeds in lieu and debt relief
When a sale pays a lender less than the full balance, the client may receive a cancellation-of-debt information return, and the tax treatment depends on their circumstances. We buy through short sales and loan-maturity situations such as commercial loans coming due; the advisor should evaluate the consequences before the client agrees to any lender settlement.
Rental owners ready to exit
Many advisors meet landlords who have depreciated a rental for years and are tired of managing it. Before recommending an outright sale, an exchange or a seller-financed sale, it can help to know what an as-is cash buyer would actually pay. We provide that number without obligation. The seller side of that decision is covered on our tired landlord page, and investors can test income property assumptions in our commercial cap rate calculator.
How Do Common Sale Structures Compare From a Planning Perspective?
This is a general comparison of transaction mechanics, not of tax outcomes. The advisor determines the tax result of each.
| Factor | All-cash sale to us | Seller-financed / installment sale | Sale as 1031 relinquished property | Listing on the open market |
|---|---|---|---|---|
| Control of closing date | High — contract date | High — contract date | High, coordinated with the intermediary | Depends on buyer financing |
| Cash at closing | Full net price | Down payment only | Proceeds go to the intermediary | Full net price |
| Ongoing seller risk | None after closing | Buyer credit risk until paid | Replacement-property deadlines | None after closing |
| Commissions | None | None | None if sold to us | Negotiable, often significant |
| Repairs and inspections | As-is | As-is | As-is | Often negotiated |
| Documentation load for the advisor | Standard settlement statement | Note, mortgage, annual payment records | Exchange documents plus settlement statements | Standard settlement statement |
| Potential gross price | As-is cash price | Often higher total price paid over time | Same as the underlying sale | Often highest for well-kept property |
For a seller-side net comparison, our net proceeds calculator and cash offer vs. listing guide show how commissions, repairs and carrying costs change the bottom line.
How Does a Referral From a Tax Advisor Work?
- Tell us the property and the constraint. Address, property type, occupancy, approximate debt — and the constraint that matters: “must close before December 31,” “relinquished leg of an exchange,” “client wants payments over five years.” Use the form below or call (239) 686-0823.
- We evaluate and visit. We review records, comparable sales and, for income property, rents and expenses, then schedule a visit with the owner or property manager.
- Written offer with structure options. We present an all-cash price and, where it fits, an alternative structure such as a seller-carried note. You and the client compare them.
- Contract with your requirements. The client’s attorney reviews the contract; we add exchange cooperation language, closing-date terms or financing provisions as directed.
- Title-company closing and document package. The closing agent prepares the settlement statement, handles information reporting and wires funds to the seller, lienholders or intermediary as instructed. We send copies of the final documents for the client file on request.
Independence and Referral Fees
Advisors have professional obligations of their own, and we do not want to complicate them.
- No referral fees. We do not pay referral fees, commissions or anything of value to CPAs, enrolled agents, attorneys, financial planners or intermediaries for introducing clients. Section 475.25(1)(h) of the Florida Statutes restricts licensees from compensating persons who are not properly licensed for referring real estate business, and we do not pay referral fees to unlicensed parties where Florida law prohibits it. Each professional also follows their own profession’s ethics rules.
- No tax or legal advice. We are a buyer, not an advisor. We defer to you on structure and tax questions.
- No representation. Our principals are licensed Florida real estate brokers, but Libera Capital Group buys as a principal for its own account and does not represent the seller or any other party.
- The client can compare. We encourage clients to get other offers or a broker opinion, and we will say so in writing if it helps your file.
Refer a Client’s Property
Share the property and the timing or structure your plan requires. We reply the same business day when possible and can copy you on every communication.
Refer a Property
No obligation. No fees. No repairs. Tell us about the property and we'll follow up with a cash offer.
Where Do We Buy?
Anywhere in Florida, for houses and improved commercial property, with Southwest Florida as our home market. Our office is at 10012 Gulf Center Dr, Suite 5253, Fort Myers (meetings by appointment).
Other partner pages: divorce attorneys and mediators, property managers, lenders and special servicers, or the partner overview.
Key takeaways for tax advisors
- Closing dates are a negotiated contract term, so sales can be placed in the tax year your plan requires.
- We sign 1031 cooperation and assignment language, and proceeds go straight from the closing agent to the intermediary.
- Installment and seller-financed structures are available case by case, with attorney-drafted documents.
- Settlement statements are itemized, and the closing agent handles information reporting.
- We give no tax advice, pay no referral fees and represent no party.
Frequently Asked Questions from CPAs and 1031 Intermediaries
Who buys Florida investment property for cash on a CPA’s timeline?
Libera Capital Group buys Florida houses, rentals and improved commercial property for cash and sets the closing date as a contract term. Advisors can request a specific date or window, including either side of December 31. When title is clear we can close in as little as 7–14 days, or months later if the plan calls for it.
Will you sign a qualified intermediary’s assignment and notice documents?
Yes, we sign the intermediary’s notice of assignment and include cooperation language in the purchase contract. Our cooperation is at no cost or liability to us, which is standard. Send the intermediary’s preferred wording early, and the title company will coordinate the wire of exchange proceeds directly to the intermediary at closing.
Can you delay closing so an exchange client can find replacement property first?
Often, yes. We can agree to a longer closing window or seller-option extensions so the client scouts replacement property before the relinquished sale starts the identification clock. Very long delays may change our price because our risk changes, and we will explain any adjustment before the contract is signed.
Do you have replacement properties available for exchange buyers?
Sometimes, but not reliably. We occasionally resell improved properties we own and will tell you if something fits your client’s criteria. We keep no standing inventory and cannot promise availability within an identification period. When we sell, we act as a principal, so your client should use their own agent or attorney and do full due diligence.
What interest rate and term do you propose on a seller-financed purchase?
It depends on the property, the down payment and the seller’s goals, so terms are negotiated case by case. We usually present an all-cash price alongside a seller-carry alternative with a stated rate, amortization and balloon date. The advisor should confirm the rate works under applicable minimum-interest rules before the client accepts.
Who issues the information return reporting the sale proceeds?
The closing agent generally handles that reporting. In a typical Florida sale, the title company or closing attorney files the required IRS information return for real estate proceeds and gives the seller a copy. Advisors who need a copy of the final settlement statement or recorded deed can ask us or the closing agent.
Can the purchase price be allocated between real estate and personal property?
Yes, if the advisor and client want a separate allocation, it should be agreed before closing and written into the contract. Commercial sales often include equipment, furniture or business assets, which we document with a separate bill of sale. We will not change an allocation after closing.
How do you handle FIRPTA withholding when the seller is a foreign person?
As the buyer, we comply with federal withholding requirements through the closing agent, which collects the required amount at closing and remits it unless an exception or certificate applies. If the advisor plans to request a reduced-withholding certificate, tell us early so the contract timeline accommodates it.
Is your written offer analysis usable as an appraisal for basis or estate purposes?
No, it is not an appraisal. Our analysis explains how we priced our own purchase offer — comparable sales, repair estimates and assumptions — and we label it that way. If the client needs a date-of-death value or other formal valuation, a licensed Florida appraiser should prepare it.
Will you buy a tenant-occupied rental from a landlord client?
Yes, we buy tenant-occupied single-family rentals, duplexes, apartment buildings and commercial properties across Florida. Leases and security deposits transfer to us at closing, with rents and deposits credited on the settlement statement. Tenants do not need to move out, and there are no showings to the public.
Do you pay referral fees or revenue shares to tax advisors?
No. We pay no referral fees, revenue shares or gifts to CPAs, enrolled agents, attorneys, planners or intermediaries. We do not pay referral fees to unlicensed parties where Florida law prohibits it, and advisors follow their own professional ethics rules. A referral should be made only when our purchase serves the client.
Does Libera Capital Group give tax advice or represent the seller?
No to both. We are a buyer purchasing for our own account. Our principals are licensed Florida real estate brokers, but they do not represent the seller or any party in our purchases. All tax and structure questions belong with the client’s CPA or tax attorney, and their attorney reviews our contract.
Design the Plan. We’ll Execute the Sale.
Tell us the property and the timing or structure your client needs. You’ll get a written cash offer — and an alternative structure where it fits — to evaluate on your terms.