I've got an opportunity to acquire a large piece of raw land from a seller, but there are a few things that don't sit right with me. He bought the land for much less than I'm paying (still a great deal) and is concerned about capital gains. As a result, he will only spread the sale out over 3 years for tax purposes (1/3 due each year). This isn't ideal, because I'd imagine the bank will not loan on this property for new construction until it's in my name. The second issue is that he wants to seller finance the property at 4-5% (great rate) during this period. Great rate, but I'm effectively paying interest that isn't necessary due to having the cash to buy the property outright. I suppose I could put the funds in a high yield or something to cover the interest, but I'd really just like to buy the property in full and move on. Any deal structure ideas that would be a compromise for us both?