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Absolute Investment & Realty Services (AIRS) is a boutique commercial real estate investment sales firm specializing in General Service Administration (GSA) - the procurement entity for all United States Government property acquisitions - and triple net lease properties. Specializing in, but not limited to, site acquisition, capital raising and sale of stabilized properties. Guiding our clients through the entire investment process is the basis and foundation of our firm. We are the premier GSA & NNN Broker in the Southeastern United States.

Investment Opportunity

Davita Dialysis Brooksville
7318 Broad Street, Brooksville, Florida 34601

  • Reliable Tenancy | Internet Proof Investment.
  • No Early Lease Termination or Kick-Out clause during initial and any exercised options
  • Growing Industry. Over 495,000 ESRD dialysis patients in the US.
  • DaVita is the largest kidney care companies in the US with a network of 2,625 outpatient dialysis clinics in 46 states serving a total of 210,000 patients.
  • Strong Corporate Guarante. $11.38 billion in revenue yielding over $617 million in net income.
  • $3.8 billion net worth and Ba2 credit rating with Moody's and BB rating





  • Equity Placement
  • Investment Sales
  • Site Selection
  • Tenant Representation

Absolute Investment & Realty Services Equity Placement endeavors to be a premier boutique using our in depth market knowledge to help clients approach institutional and entrepreneurial, high net worth sources of capital to secure the best investment strategy based on an alignment of interest in the deal structure.

Raising equity can present some of the most difficult challenges in any real estate transaction. Our Equity Placement program specializes in identifying equity partners for any real estate deal. We've helped clients; especially in the underserved $1 million - $10 million range, obtain financing when they otherwise couldn't find the right partner. By zeroing in on this niche of the industry we have made a name for ourselves as deal makers and critical partners in each of our client's endeavors.

It's no secret that for ground up projects and new acquisitions finding the right equity partner can make the difference between getting a deal done or not. AIRS has created a proprietary database to position your assets in front of the leading equity providers in today's market. By leveraging technology, as well as our extensive industry contacts and alliances, we are able to help source capital for almost any transaction.

Absolute Investment & Realty Services assists clients in purchasing and selling retail, office, and industrial, senior living, health care, and multifamily properties. Our services include:

  • GSA/Fed Lease Bid Preparation & Site Selection
  • Detailed property and financial analysis
  • Valuation of property
  • Qualification of investors, offers
  • Contract negotiation
  • Investment in Triple Net Lease property
  • Property positioning and marketing
  • Formation of joint ventures
  • Negotiation of Letters of Intent
  • Due Diligence
  • Management of closing schedule
  • Facilitation of 1031 exchanges


Absolute Investment & Realty Services knows Florida. When a retailer, services business, or industrial company needs to find a site in the Sunshine State, we are ready. We listen to our clients and ask questions with the local conditions in mind. We make recommendations that are based in experience and attention to the latest facts. When a client chooses a site, we do what it takes to make the site available for purchase or development.

We offer our site selection clients:

  • Excellent judgment in suggesting appropriate sites,
  • Market intelligence about potential locations, and
  • Long experience in assembling development deals.

Absolute Investment & Realty Services works hard to understand our tenant clients' needs, whether they are determining the appropriate space required, their financial requirements, or developing a strategy for operations on the site.

Our services include:

  • Lease analysis
  • Strategic lease strategy planning
  • Market analysis
  • Negotiation of lease
  • Negotiation of lease renewal
  • Management of build-out



Below is some basic information regarding 1031 Exchanges. For more complete information and to learn about our "Strategic Alliance" with Asset Preservation, Inc., please contact us at:

Savvy investors know that Internal Revenue Code (IRC) Section 1031 provides a vehicle for deferring capital gain taxes when disposing of investment property. Thanks to the IRC §1031, a properly structured exchange allows an investor to sell an investment property, and acquire a new property, and potentially defer all capital gain taxes. IRC §1031 (a) (1) states: No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment, if such property is exchanged solely for property of like-kind which is to be held either for productive use in a trade or business or for investment.

Pursuant to IRC §1031, capital gain deferment requires the exchange of “like-kind” relinquished property for other “like-kind” replacement property. Generally real property held for investment or real property used in a trade or business can be exchanged for other real property held for investment or real property used in a trade or business. A delayed exchange is the most common exchange format. It provides investors up to 180 days to acquire replacement property through the use of a Qualified Intermediary (“QI”) to complete a valid delayed exchange. The steps involved in a delayed exchange are outlined below:

Prior to closing the sale of the relinquished property, the Exchanger enters into the Exchange Agreement with a Qualified Intermediary. Pursuant to the Exchange Agreement, an Assignment is executed prior to closing, and Exchanger assigns its rights under the Purchase and Sale Agreement to the Qualified Intermediary. The Qualified Intermediary instructs the closing attorney to directly deed the property from the Exchanger to the buyer. Proceeds are transferred directly to the Qualified Intermediary, thereby protecting the Exchanger from actual or constructive receipt of funds. Please note that §1031 Regulations mandate restrictions on the Exchanger’s ability to access exchange proceeds at any time. Please consult with your tax/legal advisor and a reputable Qualified Intermediary for more detail on these restrictions.

The Exchanger must properly identify potential replacement properties within 45 calendar days.

The Exchanger has a total of 180 calendar days from closing of the relinquished property, or their tax filing date (including extensions), whichever is earlier, to acquire “like-kind” replacement properties. Prior to closing on the replacement property, the Exchanger assigns the Purchase and Sale Agreement to the Qualified Intermediary. After the Assignment is executed, the exchange is completed when the Qualified Intermediary purchases the replacement property with the exchange proceeds and transfers it back to the Exchanger by a direct deed from the seller.




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What if your spouse, partner or family needs to find them?

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Print out, complete, and tell someone where your form is located - should the need arise for this information.

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W. Jeffrey Cotter, CCIM
President & CEO

(813) 833-6394

W. Jeffrey Cotter is well-recognized as a leading commercial real estate broker in Tampa Bay and Central Florida with Co-Broker Selling Agreements throughout Southeastern U.S. real estate markets. Cotter is a results oriented broker that has worked on many high-profile projects over the last 30+ years, and has established a reputation for industry knowledge, persistence and excellent client service.


J. Dick Martinez

(813) 810-3219

Dick Martinez brings a wide range of experience to Absolute Investment and Realty Services (AIRS), with a career that spans 3 decades in the real estate and mortgage lending industries. A seasoned professional who dedicated many of those years to structuring purchases and financing that offered improved cash flow - and possible tax savings - to his clients. Throughout his career, he has developed and maintains a strong network of relationships.

As an AIRS associate, Dick will apply his experience and intelligence on his new focus: commercial real estate transactions. His unique blend of career experience adds advantageous perspectives and networks to the thinking and strategy of the AIRS team.

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