The table below shows a hypothetical IDR structure outlining the payment split between limited partners and the general partner at different distribution levels. For each incremental dollar ...

A business organization that allows limited partners to enjoy limited personal liability while general partners have unlimited personal liability A limited partnership is similar to a general ...

A US-based private fund commonly uses either a Delaware limited partnership or a Delaware LLC as its legal entity. However, it's typical to see a nested structure in which the fund is a limited ...

The federal government recognizes several types of partnerships. The two most common are general and limited partnerships. If your business will be owned and operated by several individuals ...

The parents create the family limited partnership. Initially, the parents will hold the general partnership interests, say 2%. As general partners, the parents maintain virtually full control of ...

Private equity firms are run by a general partner, while the investors are limited partners. Hedge funds also pool capital from a group of investors, using it for a range of purposes, with the ...

On December 27, the U.S. Tax Court issued an opinion declining to revisit its holding from 13 months earlier that a partner’s formal status as ...