They don't have a sale agreement  (which surprised me).  They said they paid for the client base/ goodwill only, no physical assets.

I guess these weren't   Section 736 A payments as they aren't guaranteed payments.  Since the sale of the partnership interest was during 2020, there can't be guaranteed payments in 2021 to those partners as they were gone by the end of 2020.  

So, it is Section 736 B with goodwill being the asset.  Which means it is a capital gain/loss between those payments and their basis.  I don't know what those partners recorded in 2020.  Nor, am i doing their personal return for 2021.  But, does anything get issued to them in this case.  Or should they just know what to have filed based on the 2020 K-1 that was issued to them