Regarding final distributions upon partnership liquidation - in order to provide funds for any surprises, the general partner held back several thousand dollars. Now that it's 2020 and the return is almost finished, can the partnership pay out the distributions with a 12/31/19 date and report them on the 2019 return/K-1s? Or should they be accrued as distributions payable in 2019, report on 2019 K-1s, and paid in 2020? If the latter, does that require a 2020 return to be filed?