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

Master limited partnerships (MLPs) offer attractive returns for investors in the energy sector. MLPs focus on natural resources like oil, gas, timber and solar energy. They offer a favorable tax ...

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 ...

Final Prospectus Filed. Books closing February 19, 2026 for initial closing VANCOUVER, BC / ACCESS Newswire / January 28, ...

Selecting the right business structure is a critical decision for any entrepreneur, as your choice impacts ownership, liability, and how you operate. Limited partnerships are a popular option because ...

On January 16, 2026, the US Court of Appeals for the Fifth Circuit became the first federal appellate court to interpret the ...

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 ...

A master limited partnership (MLP) is an unusual investment that combines the tax benefits of a limited partnership (LP) with the liquidity of a common stock. It is organized as a publicly traded ...

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 ...