OP UNIT ESTATE ACCOUNT CHECKLIST
Original educational organizer, not legal, tax, investment or estate-planning advice.

REGISTERED OWNERSHIP
Registered owner/capacity: ______
Partnership/entity: ______
Unit class and count: ______
Statement date: ______
Agreement and amendment dates: ______

LEGAL AUTHORITY
Personal representative/trustee: ______
Authority document and date: ______
Counsel confirmation needed: ______
Estate/trust tax ID status: ______

ISSUER PROCESS
Verified administrator/contact: ______
Notice delivered/receipt: ______
Required transfer forms: ______
Consent/admission conditions: ______
Secure delivery method: ______

ACCOUNT ECONOMICS
Value source and date: ______
Distribution status: ______
Pending request/hold: ______
Restrictions and clause: ______

TAX AND BASIS RECORDS
Prior K-1s: ______
Outside-basis workpapers: ______
Liability allocations: ______
Date-of-death valuation: ______
Section 754/743 question: ______
Form 8971 applicability question: ______

OPEN ITEMS
Item / owner / source / response date / status: ______
Attorney questions: ______
CPA questions: ______
Next checkpoint: ______

Do not equate beneficiary status, account authority, partner admission or cash availability.