it's the same thing as @sjrcpa stated above about 'immediately prior to termination). The first few times I had a mid-year termination, and did all the right stuff on that "Addl k-1 Info wks" I would see the original % still showing up and freak.  But I've gotten used to it now and accept the answer of those with much higher brainpower. (don't like it, but there has to be a reason in the depths of the tax code for showing it that way)