I have a client with 3 partners (individuals).  In 2019, 2 partners sold their individual interests to 1 individual.  The purchase happened outside the Partnership (i.e. monies were exchanged between individuals).  Both selling partners had negative ending balances in their capital accounts (K-1), so in order to zero out their ending capital accounts for final K-1 purposes, I did an "Other increase" and an "Other decrease" in M-2 for the total negative capital balances, then allocated in Special Allocations appropriately from the old partners to the new partner (thus the new partner is starting with a negative tax basis capital account).  I would like to see if someone has come across a similar situation before to provide feedback on if the above treatment is correct or needs modified.  Also, I presume what the new partner paid would somehow be their beginning basis... but it's confusing since it was paid to the selling partners and not as a contribution to the Partnership.  Any advise would be greatly appreciated... Thanks.