Keep the signed subscription or purchase agreement, the amended operating agreement or bylaws, the updated share ledger and cap table, and the board or member resolutions approving the admission. Add bank records tracing the new investor's contribution from its lawful origin into the United States enterprise account.
Show provenance for the second investor too
A closing balance in the company account proves receipt, not lawful origin. For the incoming investor, assemble the same provenance chain expected of the founder: where the money came from, how it moved, and what it bought. If a loan funds the contribution, identify the collateral, because personal assets pledged and business assets pledged are treated differently. Resolve material gaps before relying on the new structure; do not assume a later opportunity to supplement.
Request the credit note and revised agreement while the vendor can still identify the transaction readily. The escrow agreement must be executed and name the release triggers. Create a map showing the original buyer, source, seller, item, owner and operating company’s enforceable right to use it. Bank and escrow evidence should trace lawful funds through their actual path and show when they became irrevocably committed and at risk.
An appraisal answers what the item is worth; it does not answer where the purchase money came from.