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- Title
Recent Developments & Observations.
- Authors
Cohen, Adam M.; Ritchey, Sarah K.
- Abstract
The article discusses on the developments and observations on the use of the general application rule in the partnership agreement. Topics mentioned include the use of side letter by general partner ESG Capital Partners LP and limited partner Passport Special Opportunities Master Fund, the claim on the lawful right of a favored partner against limited partners on preferential property transfers, and use of LTR 201605004 private letter rulings by U.S. Internal Revenue Service.
- Subjects
PARTNERSHIP agreements; LETTER rulings (Income tax); GENERAL partnership; LIMITED partnership; TRANSFER (Law); ESG Capital Partners LP; PASSPORT Special Opportunities Master Fund LP
- Publication
Journal of Passthrough Entities, 2016, Vol 19, Issue 3, p47
- ISSN
1099-7407
- Publication type
Article