I made a pitch for 14 rental properties (13 SFH and 1 ea. 3/4 acre lot in town). We have tentative agreed on a price that started at $1.12M the Seller asked for initially and my pitch of $915K . The Seller countered with $1,065 with me getting the damage deposits and advanced rents (that he is not sure he has these from all the tenants) . We have a few more issues to work out. I told him I had to keep my offer and asked if he could agree to sell at the $915 if I could pay all cash within 7 days-10 days. He first response was, after a 2 minute or so pause, was if he got paid cash he'd "have to to something with that money or have Uncle Sam take a big bite of it. Aside from his wife he has a son (50+ish) and some grandchildren all of which have already been taken care of. I asked how he had expected the payment to be made and he confessed he had no thought about it. He had mentioned in the past he had owner financed but I think it was more of rent to own. I brought up a lease purchase (all the properties are in excellent condition and owned free and clear with no encumbrances or liens).  In both scenarios he is concerned of the govt getting a chunk or his outliving a owner finance. I mentioned the owner finance would be something passed to his heirs (I am way out of my league here). He said he needs to discuss this with his accountant.  So I wait for that meeting. My question, what you heavy hitters do when the owner is worried about loss to the government but is up in age? I'd like to have some recommendations he could discuss with his accountant. Thanks