Identify the records needed to establish the relevant pre-investment and proposed employment facts, including duties, hours and qualifying-worker questions as applicable. A payroll total can include people or positions that do not count. The evidence should support the case’s actual creation or preservation theory.
Separate historical facts from proposed jobs
Keep dates and staffing changes traceable and distinguish existing employees from planned hires. Full-time generally means at least 35 hours per week; genuine job sharing is different from adding unrelated part-time positions. Do not reconstruct fictional historical job descriptions for the filing.
Build a source-and-path chronology for every material amount, beginning with the lawful origin and ending with the new commercial enterprise. A first review should cross-check tax records, sale agreements, gifts, loans, bank statements, wire confirmations, and closing documents. For jobs, preserve payroll, hiring plans, hours, organizational charts, and documents showing the connection to the investment. Full-time positions generally require at least 35 hours weekly, so a headcount list is insufficient. Explain transfers between accounts and related parties rather than leaving a gap for the reader to infer. Do not substitute a polished business plan for evidence of money already moved.
Hypothetical example: a recycled-aggregate investor receives funds after selling farmland through two family entities. The file needs the sale contracts and banking trail through both entities, not only the final wire receipt.