The years of corporate tax returns and financial statements that explain the company's income, the shareholder or partnership agreement, the valuation and the signed buyout agreement. Secure copies before the buyout closes, because access to company records usually ends with the ownership.
Get the records while you still have the right to them
The most avoidable EB-5 documentary problem is an investor who has already left a company and cannot obtain its books. Before the buyout completes, the Kent operator should copy the corporate tax returns for the years his capital account accumulated, the audited or reviewed financial statements, the general ledger entries showing partner distributions, the partnership agreement with its buyout provisions, the independent valuation, and minutes or resolutions approving the buyout. Add the buyout agreement, the payment schedule and proof of each payment.
On the personal side, keep his tax returns showing the proceeds and any capital-gains reporting, and bank statements from receipt through to the investment. If the company's records are in a format that does not explain lawful income on its face—cash-heavy hospitality accounts, for example—a letter from the company's accountant describing the accounting system helps. Documents not in English require certified translations, and every exhibit should be indexed to the narrative statement of source and path.