Use the executed purchase and escrow agreements together with transfer records and confirmation from the escrow holder. The evidence should identify the investor, deposited amount, transaction and applicable release conditions.
Reconcile terms and funds
Track the lawful source through the payment into escrow, including any intermediary accounts. Compare the escrow instructions with the purchase contract so that refund rights and release triggers are consistent. Distinguish money deposited from amounts merely promised for later.
Include the operational and ownership documents separately because proof that funds are held does not show that the underlying enterprise meets E-2 requirements. Reconcile the terms and the funds, since files commonly contain one without the other. On the terms side, produce the escrow agreement itself, the underlying purchase or subscription agreement it supports, and any instructions given to the holder.
On the funds side, produce written confirmation from the holder of the amount received and when, together with the investor's own bank record showing the payment out. Then check that the two describe the same amount and the same date, and explain any difference. Where the holder is a lawyer or a title company, their confirmation should be on their own letterhead rather than relayed through a broker.
Where the arrangement has been amended, include every version so that the current position and how it was reached are both visible.