TAX PLANNING · RESEARCH & INSIGHTUse this register for each material item:
| Field | Required entry |
|---|---|
| Authority | Official source, provision and version/date |
| Status | Enacted/final, proposed, historical or supplier claim |
| Applicability | Entity, owner, tax year, state and facts still missing |
| Deadline type | External legal deadline, adviser confirmation needed or internal target |
| Owner | Named professional responsible for applicability |
| Action | Decision, document or filing required |
| Acceptance | Evidence that the action occurred |
| Refresh trigger | New guidance, changed facts, transaction or filing |
Do not create a universal year-end deadline from a generic checklist. Fiscal years, plan years, filing status, extensions, elections and relief can affect timing. Ask the adviser to return a calendar built for the actual group.
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