Bite-Sized Bits of Knowledge

Introduction to Limited Partnerships

Limited partnerships (LPs) have historically been used in one of two ways: first, private investment funds typically structure their offering entities as LPs because management vests solely in themselves as the general partner. In contrast, all of the investors are merely limited partners without any participation in the management of the business. Second, because of the bifurcation of management and control, LPs offer estate tax planning benefits too. They also have asset protection benefits. The only downside is that they are relatively costly to form and maintain. Again, LPs may not be appropriate in some circumstances so invest the time now to get it right or spend the money later.

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Business planning stress test

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