I don't know what you are referring to when you say you didn't "receive the buy-out payment in 2024", but if you received a Form 2024 Form 1099-B, you have to report it on your 2024 tax return. If you think receiving in 2024 was an error you will have to get the broker to issue a corrected Form. But there's probably a good reason they issued it in 2024.
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