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Liquidate of investment club partnership

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    Liquidate of investment club partnership

    A partnership investment club liquidated and distributed the assets (no cash, all marketable stocks) to the members. No gain or loss recognized.
    FMV of the distribution was less than the asset value on Schedule L. There won't be a negative capital account situation.

    What is the best practice to adjust for this FMV difference on the final 1065 Schedule L, M-1 and M-2?
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