--- name: final-report-of-dissolution title: Final Report of Dissolution description: 'Drafts a filing-grade final report of dissolution for U.S. corporate or LLC closings, documenting winding-up actions, creditor handling, asset disposition, distributions, and tax/regulatory closure. Use when counsel needs a defensible compliance record after authorized dissolution for state filing, internal review, or litigation readiness. Trigger on: final report of dissolution, winding up, certificate of dissolution, creditor notice, claims resolution, distribution schedule, tax clearance, officer certification.' author: CaseMark author_url: https://github.com/CaseMark/skills/tree/main/skills/legal/final-report-of-dissolution license: Apache-2.0 version: 0.1.0 execution_mode: open jurisdiction: us practice: corporate language: en --- # Final Report of Dissolution Produces a structured, evidence-backed final report proving compliant dissolution and protecting owners/managers by documenting all required steps with supporting exhibits. ## Quick Start 1. Confirm dissolution method (voluntary/administrative/judicial) and target jurisdiction. 2. Gather the input package (see Prerequisites below). 3. Draft report following the section order and section schema. 4. Run the quality checklist — do not finalize until every row passes. 5. Emit deliverables: full draft, exhibit index, and open-issues list. ## Prerequisites Collect before drafting: - **Entity identity**: legal name (exact spelling from filings), entity type, formation docs, entity number, jurisdiction, addresses. - **Governing documents**: operating agreement/articles/bylaws, amendments, dissolution and distribution provisions. - **Dissolution authorization**: minutes/consents, vote counts vs. thresholds, resolution text, triggering event. - **Financial records**: opening books, asset/liability schedules, collections, liquidations, distributions, tax balances, ledgers. - **Creditor interaction**: notices, publication proofs, claims logs, payment/reserve decisions, litigation status. - **Tax/regulatory**: final federal/state/local filings, liabilities paid, clearance confirmations, license/permit closures, foreign qualification withdrawals. - **Filing requirements**: jurisdiction instructions, required language, exhibit labels, signature/notarization rules. ## Core Workflow ### 1. Scope and Statute Map - Pull current state business-entity and tax-authority instructions before drafting. - Record entity-specific statutory obligations and filing sequence. - Flag jurisdiction-variable requirements with: `[VERIFY — State authority requirement: cite exact statute/subsection]` ### 2. Evidence Map For each report section, confirm inputs, required exhibits, and statutory verification: | Section | Key Inputs | Required Exhibits | Verify | |---|---|---|---| | Identity & background | formation papers, amendments | certified formation docs | jurisdiction statute links | | Authorization | board/member actions, vote evidence | minutes/consents, proxies | vote threshold statutes | | Winding up | notices, claim logs | notice/publication proofs, settlements | publication timing rules | | Assets/liabilities | accounting records, valuations | schedules, payment proofs | asset distribution rules | | Tax/regulatory closure | final returns, closures | clearance certificates | filing/clearance requirements | | Certifications | officer statements | signatory authority docs | notary/affirmation rules | ### 3. Report Section Order ``` 1. Cover and Jurisdictional Basis 2. Entity History and Structure 3. Authorization of Dissolution 4. Winding-Up Narrative 5. Asset Inventory and Disposition 6. Liability and Claim Resolution 7. Distribution to Equity Holders 8. Tax and Regulatory Compliance 9. Foreign Qualification & Permit Closures 10. Supporting Exhibits and Index 11. Certifications and Signatures 12. Final Compliance Checklist ``` ### 4. Section Schema Every section must contain: ``` Section [#] — [Title] Summary: Facts: Support: (exhibit citation) Cross-reference: (related sections/exhibits) Risk/Gap: ([VERIFY] items or open issues) ``` ### 5. Numeric Schedules Use tables for all financial data: - **Asset disposition**: asset class, basis, valuation method, disposal method, date, proceeds/recipient. - **Liability**: creditor, claim type, claimed amount, outcome, payment/reserve date, exhibit. - **Distribution**: owner, percentage/class rights, amount, payment method, date. ### 6. Deliverables - Full draft report. - Exhibit index with file map. - Open-issues list (if any): state why unresolved, impact, remediation step. ## Quality Checklist Do not finalize until every row passes: | Check | Pass? | |---|---| | Every substantive assertion has exhibit support | | | All totals reconcile across schedules and narrative | | | Statute/rule references are current and jurisdiction-specific | | | Creditor satisfaction confirmed before equity distribution | | | Signature block matches state and governance requirements | | | Exhibit index is complete with valid labels | | | All `[VERIFY]` items resolved or surfaced as open issues | | ## Pitfalls - **Jurisdiction bleed**: never carry another state's language without verifying current authority. - **Name mismatches**: preserve exact entity name spelling from filings throughout. - **Unsupported assertions**: every paragraph on authorization, notice, taxes, and distribution must cite an exhibit. - **Soft language on contingencies**: document contingent liabilities and disputed claims with explicit reserve/provision mechanics. - **Inconsistent formatting**: use one format for all money figures and dates across the entire report. - **Premature finalization**: any `[VERIFY]` tag blocks finalization until cleared or explicitly listed as an open issue.