ILN: Buying and Selling Real Estate - An International Guide

[BUYING AND SELLING REAL ESTATE IN THE UNITED STATES - FLORIDA]

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insurance premium generally is the agent that issues the title insurance policy. Whether the Buyer or the Seller pays for the title insurance premium is negotiable, but in most counties in the Florida, the custom is for the Seller to pay for the title insurance premium. The main exceptions are Miami-Dade County and Broward County, where the custom is that the Buyer is responsible for paying the title insurance premium. 3. The cost of the municipal lien searches (also known as lien letters) is usually paid by the Seller. C. Inspections, Survey, Due Diligence, and Financing Costs are usually the responsibility of the Buyer. D. Real property taxes, association maintenance fees, special assessments, rents, and operating expenses are usually prorated as of the closing date, with the Seller responsible for those costs/revenues incurred prior to the closing date and the Seller responsible for those costs/revenues incurred from and after the closing date. OTHER CLOSING DOCUMENTS A. Bill of Sale – conveys personal property (i.e., refrigerator, washing machine, appliances, equipment, etc.); usually does not get recorded. B. Seller’s Affidavit – also can be referred to as title affidavit, lien affidavit, gap affidavit, or some combination of these terms i.e. title, lien, and gap affidavit. 1. Title Company will typically require on Title Commitment as a requirement for Title Policy to be issued.

2. Purpose of the Affidavit is for Seller to provide assurance to the Title Company and the agent for the Title Company that no liens or other encumbrances have been placed on the property in the past 90 days and that no work has been performed the cost of which is remains unpaid; this is important because there is a gap period between when the Title Commitment is issued by the Title Company and when the Title Policy is issued. C. FIRPTA Affidavit – IRS requires 1. Proof that grantor is a US entity paying US taxes 2. If Seller is a foreign entity not paying US taxes, the transferee/settlement agent must withhold 15% of the purchase price and remit it to the IRS to ensure that taxes will be paid on the income if any taxes are owed. 3. One important exception to FIRPTA withholding is a transferee/settlement agent is not required to withhold when the Buyer is purchasing a home, and the purchase price is not more than $300,000. D. Assignments 1. Can include Assignment of Leases, Assignment of Contracts, Assignment of Bulk Buyer Rights, etc. (i) Would typically see these in the context of buying and selling a commercial building (ii) Both buyer and seller usually sign these assignments. E. Closing Statement – also typically called Settlement Statement

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ILN Real Estate Group – Buying and Selling Real Estate Series

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