Expose the different dates the illustration depends on. An illustrative owner is reviewing draft sale terms and the available records.
Fictional, illustrative planning scenario. It does not describe a client, completed engagement or verified savings.
What this file should establish
Separate agreement, payment, transfer, completion and filing dates as relevant. Ask the professional which date controls each decision. Do not use a convenient date simply because the other records are missing.
An illustrative owner is reviewing draft sale terms and the available records.
A situation to work through
The proposed headline price changes while the form of the transaction remains unsettled.
For this situation, start with draft agreement. Identify the period and legal owner before combining it with the other records. Keep the original source and explain any adjustments in a separate reconciliation.
Review point
The after-tax comparison requires the actual structure and source records.
One date is used for several events with different evidence.
Question for the reviewer
Which date facts change the applicable review and what supports them?
Expected handoff
A dated assumption map.
Separate facts supported by documents from estimates and unresolved assumptions. Assign each missing item to a responsible person and a date. Send the reconciliation alongside the source references so the reviewer can trace each conclusion.
Your preparation worksheet
Enter a reference to the document, the person who can supply it and the unresolved question. Use file names or locations rather than account numbers or other sensitive information. Entries stay in this page until you close or refresh it. They are not sent to us or saved automatically. Export before leaving.
Record or decision
Source reference
Status
Responsible person
Open question
draft agreement
asset history
ownership
allocation proposal
closing costs
assumed date
event
source record
alternative date
review question
Mark not applicable only after noting why. A collected record can still require correction. Review the exported file before sharing it with your adviser.
Use the following primary guidance to frame the questions. The worksheet organizes facts; it does not replace analysis of the relevant year, ownership, elections or state treatment. Record the applicable period, confirm the source version and retain the preparer's written conclusions with the supporting documents.