In Sirius Solutions, the court rejected a participation-based test for self-employment tax, finding that limited liability, ...

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 ...

Explore real estate limited partnerships (RELPs), where investors pool funds for property investments, benefiting from ...

the "Incorporated Limited Partnership" ("ILP"), being incorporated as a body corporate with perpetual succession. Since the passing of the Limited Partnerships (Jersey) Law 1994 (the "Partnerships Law ...

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 ...

Family limited partnerships (FLPs) and trusts are both tools used in estate planning, but they serve different purposes and offer distinct advantages. An FLP is primarily designed to hold and manage ...

The following changes have been made to build greater flexibility into the LP Law. Broadly speaking, this is to be achieved by allowing the provisions of the limited partnership agreement to override ...

Real estate can be a stable and lucrative asset class. Yet, the process of acquiring, managing and selling properties could also be overwhelming for individual investors. This is where real estate ...

Taxpayers often use entities characterized as partnerships for federal income tax purposes to conduct their business activities. In addition to offering limited liability (e.g., limited liability ...

Fintel reports that on January 5, 2026, Raymond James downgraded their outlook for Enterprise Products Partners L.P. - Limited Partnership (NYSE:EPD) from Strong Buy to Outperform. Analyst Price ...