Partnerships, Limited Partnerships and Limited Liability Companies合伙，有限合伙和有限责任公司.pptVIP

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Partnerships, Limited Partnerships and Limited Liability Companies合伙，有限合伙和有限责任公司.ppt

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Partnerships, Limited Partnerships and Limited Liability Companies合伙，有限合伙和有限责任公司

Partnerships Chapters 31 and 32 Partnerships - Defined A partnership is an association of two or more persons carrying on a business as co-owners for a profit Any person with capacity can be a partner; minors have right to disaffirm and return of capital and unpaid share of profits, except to extent necessary to pay creditors. Must be a business, trade, or profession Must have an intent to make a profit (no charitable organizations, social clubs) Must be continuous in activities/transactions Must be for a LEGAL purpose Partnership by Estoppel When, through words or conduct, a person who is NOT a partner is represented to a third party as BEING a partner, with the approval, knowledge and consent of the partners, a Partnership by Estoppel is created. The person who is NOT truly a partner will nonetheless be liable to a third party who extended credit on reliance of the partnership Treatment of a Partnership As a distinct entity The assets are treated as belonging to the business, not as individual assets of the members Title to real property may acquired in the Partnership name Each partner is a fiduciary of the partnership Each partner is considered an agent of the partnership May sue and be sued As an aggregate of the individual partners A partnership lacks continuity of existence No person can become a partner without consent of all partners A partnership is not subject to federal income tax Partnership debts are debts of the individuals Formation of Partnership No formalities required; may be implied by conduct (however, Articles are suggested) No writing required, except for partnerships that must comply with the Statute of Frauds (partnerships to last longer than a year; real estate partnerships) Written partnership agreements should contain the firm’s name; nature of the business; capital contributions; share profits losses equally (unless Articles state otherwise); managerial duties, withdrawal rights; provisions in case of death of a partner. P