DST TO OP UNITS: TRANSITION-YEAR TAX RECORD CHECKLIST

Investor / taxpayer: ____________________
Tax year: ____________________
Preparer secure-delivery method: ____________________

PACKAGE A: DST PERIOD
[ ] Final sponsor tax package and every attachment
[ ] Distribution ledger and ownership record
[ ] Debt statement, if supplied
[ ] Prior basis, depreciation and passive-loss workpapers
[ ] Corrected and superseded versions, clearly labeled

BRIDGE: CONTRIBUTION CLOSING
[ ] Executed contribution agreement
[ ] Effective-date or closing certificate
[ ] Final closing statement and valuation schedule
[ ] Liability schedule
[ ] OP-unit issuance confirmation and unit ledger
[ ] Legal entity names and last four EIN digits

PACKAGE B: OP-UNIT PERIOD
[ ] Complete Schedule K-1 and every attachment
[ ] State partner schedules and payment evidence
[ ] Distribution and unit history
[ ] Corrected versions and issuer correspondence

CUTOVER LOG: ONE ROW PER RECORD
- Period start and end dates
- Effective date and time
- Entity name and EIN suffix
- Exact source document and page
- Amount or label copied without reclassification
- Status: expected, received, reconciled, corrected or unresolved
- Open question, responsible party and response date

This educational organizer does not determine tax treatment, basis, allocation periods, filing duties or tax due.