Which of the following is included in the required disclosures for new residential units?

The required disclosures for new residential units often include information that provides potential buyers with insights into the operational and financial aspects of the property. Articles of incorporation pertain to the formation of a corporation that may be responsible for managing the residential community, such as a homeowners' association (HOA). This document outlines the organization's structure, purpose, and other essential governance aspects. Knowing the articles of incorporation helps prospective buyers understand the rules, regulations, and financial responsibilities they may encounter if they purchase a unit within a community governed by such a corporation.

In contrast, lease agreements pertain to rented properties rather than being a requirement for ownership disclosures, while the most recent year-end financial report is not typically a standard disclosure for new residential units, focusing more on established homeowners’ associations. Vacancy disclosures may also be relevant but are generally less critical than the governing documents like articles of incorporation, which provide a foundational understanding of the community's operation.