Limited partnerships (LPs) are a specific type of business structure that consists of at least one general partner and one or more limited partners. The general partner typically assumes full ...

An LLP is an unincorporated business owned and run by multiple people whose assets are protected. Many, or all, of the products featured on this page are from our advertising partners who compensate ...

Master limited partnerships (MLPs) are limited partnerships that are publicly traded on exchanges and combine the tax benefits of a limited partnership with the liquidity of a publicly traded security ...

Historically, CPAs have dissuaded estate planning clients from funding family limited partnerships with personal use property, such as a primary or secondary residence. In the past the IRS has ...

Section 1402(a)(13) of the Internal Revenue Code provides that the distributive share of “limited partners, as such” from a partnership is not subject to self-employment tax.[1] Managers of private ...

The events of the past month and rapid increase of interest rates will put further pressure on certain sectors of the economy, including the real estate sector. While it is difficult to predict where ...

In Soroban Capital Partners, LP v. Commissioner,[1] the U.S. Tax Court determined that the exception to net earnings from self-employment in Section 1402(a)(13) of the Internal Revenue Code of 1986, ...

INDIANAPOLIS, Oct. 14, 2025 /PRNewswire/ -- Thompson Thrift, a full-service nationally recognized real estate company and one of the nation's leading multifamily developers, today announced the launch ...

Books now re-open for a final closing on October 30, 2025. VANCOUVER, BC / ACCESS Newswire / September 26, 2025 / Maple Leaf Critical Minerals 2025-II Enhanced Flow-Through Limited Partnership (the ...