Asset Transaction Form 8 K

Item 2.01 Completion of Acquisition or Disposition of Assets

150 CCM Black Oak Ltd. (the "Seller"), a Texas Limited Partnership and a wholly owned subsidiary of LiquidValue Development Inc. (the "Company"), has closed the sale of 72 single-family detached residential lots comprising a section of a residential community in the city of Magnolia, Texas known as the "Lakes at Black Oak" to Century Land Holdings of Texas, LLC. The lots were sold at a fixed per-lot price, and the Seller also received a community enhancement fee for each lot sold. The aggregate purchase price and community enhancement fees, minus certain expenses, equaled a combined total of approximately $3.9 million. The sale of the lots closed on October 10, 2024. The terms underlying the closing of the sale of these lots were agreed to in a Contract for Purchase and Sale and Escrow Instructions, dated November 13, 2023, by and between the Seller and Century Land Holdings of Texas, LLC, as described in the Company's current report on Form 8-K filed with the SEC on November 17, 2023.