EFGH is a calendar year partnership. EFGHs profits and losses are split as follows: E -30%, F -30%, G-25% and H-15%. During 20X4 and 20X5 the following transfers of partnership interests occurred:

3/16/X4 E sold 15% to I (FYE 9/30)

5/24/X4 F died, his 30% interest was inherited by J (FYE 7/31)

10/6/X4 G sold 25% of EFGH to K (FYE 4/30)

7/19/X5 H sold 15% to to L (FYE9/30)

9/8/X5 The partnership ceased to conduct business

Determine the following:

(1) When does the EFGH tax year close in 20X4 with regard to (i) E, (ii) F, (iii) G, and (iv) the remaining partners?

(2) When does the EFGH tax year close in 20X5 with regard to (i) H, and (ii) the remaining partners?