Seller does not want to part with the real estate upon closing in order to reduce tax bill in the year of the transaction. I would prefer to close on the real estate now rather than work a purchase option into the LOI and reapply for financing years down the road.

If including a deferred payment in the cap stack, what is a good way to structure this, and how quickly can I repay the buyer? Recommendations on where to hold the funds until payment? Interest bearing account?

For rough sizing, business is about $2.5M and the RE is $750k.

Thank you all, and happy hunting!