Partnership Merger: A Fourth Method of Incorporating a Partnership

Article Abstract:

Three methods of incorporation have been to transfer partnership assets, distribution and transfer, and tranfer of partnership interests to a corporation. Merging a limited liability company or partnership with a corporation is a fourth method.

Corporations, Mergers, acquisitions and divestments, Limited liability partnerships

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Defectively Formed Limited Partnership Still Has Capacity to Sue

Article Abstract:

The California Court of Appeals held in a case that when a limited partnership sues before its certificate is obtained, the entity has legal personality to sue as a general partnership under California's Uniform Limited Partnership Act.

Cases, Limited partnership, Limited partnerships, Juristic persons

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Advising Pension Plans and Other Tax Exempt Entities on Investments in Partnerships

Article Abstract:

This article discusses the provisions of unrelated business taxable income rules and the Employee Retirement Income Security Act of 1974 governing tax-exempt and pension funds that invest in partnerships.

Investments, Pension funds, Partnership, Unrelated business income tax

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