The client came to me with the ROBS transactions already done.  I've read what I could find including what was posted here already.  To my understanding, on the personal return, the 1099R needs to comply with the 60-day rollover requirement since the transfer is not showing as a "G" rollover.

On the corporate side, we have requested the following:

• evidence of the corporate retirement account 
• evidence of the date and amount of the contributed/rolled over funds 
• evidence of the addendum allowing the purchase of the stock
• evidence that at the time of the addendum there were no employees
• inquiry on the method used to value the stock
• evidence of the purchase of the stock including the date and amount
• evidence that the addendum allowing the purchase of the stock was reverted immediately after the stock was purchased

The corporation currently has no employees.  No business has yet been conducted.  The only assets (per the client and for which we are pending verification) is the bank account.  

Since this strategy was recommended by and effectuated by the client and their investment advisor, I am looking for the best way to ensure my potential liability.  With the above affirmed, am I covered?