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Expert Analysis

Drafting Partnership Agreements Under New Audit Regime

Law360, New York (March 8, 2016, 10:26 AM EST) -- Anyone who has ever drafted — or reviewed — a partnership or limited liability company agreement[1] has undoubtedly seen plenty of "tax boilerplate" sprinkled throughout the agreement. These provisions typically cover issues such as the definition and allocation of income and loss and how to properly maintain capital accounts....

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