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 ...

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

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 ...

Learn the differences and similarities of these two partnership types so you know which business entity to choose. Many, or all, of the products featured on this page are from our advertising partners ...

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Learn about internal claims—legal demands against a company's assets, not the owners'. Explore how they work, their benefits, ...

Even before the recent announcement that Kinder Morgan cut its dividend by 75%, I have seen numerous articles claim the very concept of a master limited partnership is flawed. They point to things ...

Many small businesses and investment vehicles are structured with partners. Technically, a business partnership is created when two or more individuals come together for a specific business purpose.

Image source: U.S. Geological Survey. Even before the recent announcement that Kinder Morgan cut its dividend by 75%, I have seen numerous articles claim the very concept of a master limited ...

NEW YORK, March 30 (Reuters) - As Blackstone Group [BG.UL] plans to go public, prospective investors may find themselves paying as much attention to the U.S. tax code as the private equity firm's ...

Enterprise Products Partners (NYSE: EPD) is an income stock. The entire master limited partnership structure (MLP) is designed to generate tax-advantaged income for unitholders (the trade-off is more ...