721 UPREIT TAX PROTECTION REVIEW MATRIX
Original educational organizer, not legal or tax advice.

Repeat for each event. Attach the governing clause, not marketing language.
Agreement name/version/amendments: ______
Protected holder and interest: ______
Protected asset/replacement treatment: ______
Proposed event/date: ______
Trigger definition/clause: ______
Effective/end dates: ______
Early termination/transfer terms: ______
Exclusions/consents: ______
Notice recipient/method/deadline: ______
Election or other condition: ______
Responsible person/next action/date: ______
Paying entity and obligation: ______
Calculation/gross-up/exclusions: ______
Payment timing/dispute route: ______
Required evidence and missing records: ______
Attorney questions: ______
CPA calculation questions: ______
Status: documented / unresolved / counsel review needed

Do not treat a potential claim as available cash or an exemption from tax.