Unfortunately for Sam, selling the boat is actually going to be OK. The real issue is with Jessica's cookie jar stash. All funds at closing must be "seasoned" meaning they should be in a bank, credit union, or brokerage. Sam and Jessica will need to present up to three months of consecutive statements to prove the money is theirs. For the other funds, they'll need a gift letter from Jessica's parents and proof of ownership, value, and sale of Sam's boat.