limited partners

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Related to limited partners: general partnership

Limited Partner

In a company, one who shares with at least one other partner, jointly and severally, a business' ownership. Limited partners exist in limited partnerships and limited liability partnerships, but in both situations they are only liable for the capital they have invested in case of bankruptcy. In limited partnerships, the limited partners have no management authority and confine their participation to their capital investment. In limited liability partnerships, all partners are limited and therefore at least some have management authority. Profits are divided among limited partners according to an arrangement formed at the creation of the partnership.

limited partners

Persons who invest in a limited partnership upon the condition that their maximum exposure to liability,if the venture is unsuccessful,is the loss of their investment.Contrast with general partner.

References in periodicals archive ?

ILPA represents the interests of limited partners in private capital funds across the globe.

Star Mountain Capital endorses ILPA Private Equity Principles

With more than 850 Limited Partner, General Partner, and Asset Servicer clients in 48 countries, eFront services clients worldwide across all major alternative asset classes.

eFront Insight announces alternative investments changes

Sixty-four percent of limited partners said they planned to raise their allocation to private equity, up from 26% five years ago.

Private Equity Going Mainstream: SEI

In the past 11 years LPE has completed transactions involving more than USD 50m in over 300 different partnerships, helping thousands of limited partners to simplify their finances and escape ongoing tax liabilities.

LP Equity Acquires Minority Stake in Commercial Properties in New Jersey, Texas

Finally, if distributions to limited partners can be made only at the discretion of the general partner (with no minimum distribution requirement), the value of the limited partners' interests will be reduced accordingly.

Using a buy/sell agreement to restrict transfers of partnership interests

* If the partner is a "limited partner," SE tax applies only to guaranteed payments for services rendered to the partnership [IRC section 1402(a)(13)].

Strategies to minimize self-employment tax on service partner retirement payments

The IRS issued proposed regulations (REG-109369-10) that would redefine "interest in a limited partnership as a limited partner" for purposes of determining material participation under the Sec.

LLC member participation rules proposed

In addition, the 4G agreement also gives the company the right to require Cellco Partnership, one of the O-P's limited partners, to purchase all of its ownership interest in the O-P during April 2013 or 2014 for an amount equal to the greater of USD50m or the product of five times 0.081081 times the O-P's EBITDA for the calendar year preceding the exercise of the right.

Warwick Valley Telephone signs agreement with Verizon of the East LP for 4G services

Back in the U.S., with deal competition intense, buyout houses are striving to distinguish themselves from the competition as they woo limited partners, court prospective companies and build a track record in niche industries.

Quest for returns boosts private equity: leveraged buyouts and other deals led by private equity firms are all the rage these days. Insipid stock market returns have brought institutional funds flocking to private equity, which is now able to buy very large, complex companies

Limited partners in a partnership are upset because the general partner won't make a Sec.

Interest suspension: plus: employment law and partnership agreements

In many cases, there is a single general partner and a substantial number of limited partners.

Chapter 27 Limited partnerships

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