The guidance in this section is intended merely to provide an example of the handling of one type of escrow agreement. When reporting another type of escrow agreement, follow this example to the extent possible to report your escrow agreement. Your agency’s ethics official is available to assist you in ensuring full reporting of the agreement. You should report the escrow agreement in Schedule A. However, if your escrow agreement does not relate to the sale of a business or to an employment situation, you probably do not need to report it in Schedule C, Part II.
This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.
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