I noticed the market was shifting, so didn't run to get under contract until day 43 of the identification period.

My question is: when wholesaling, after finding a great deal, do you need real proof of funds to the get the property under contact or is there a way to get it under contract, find a buyer and complete a double closing/assign the right to sell without actually having the cash for the property? 

------------------------------------------------------------------------Here's our current guess: "The builder's plans and the build may not line up perfectly, so the buyer could sue for breach of contract or a similar claim."

I'm going to take your comments about the communication to heart. 

Under contract but these buyers are getting a great home, great location, for a good price.

So, you can do a land contract for 12 months, which should allow lender to credit you full value of the land vs the purchase price, but the loan will pay off the land contract, so the lender maintains first lien position.Can't help you with the rest of your question, but you should be able to search for "CPA" here on BP to find experts to reach out to.

They counter offered at 110,000 and I accepted the contract.

I was thinking that by giving a single builder rights to build on the land, I would get 1% of each contract price, something along those lines.

Self-showing services are extremely common but that should be in the contract. 

Is it just the business with client list and contracts?