Pennsylvania Statutes

§ 8421 — Partnership as entity

Pennsylvania·Title 15 CORPORATIONS AND UNINCORPORATED ASSOCIATIONS·Part PART III·Ch. 84 GENERAL PARTNERSHIPS·Subch. NATURE OF PARTNERSHIP
(a)General rule.--A partnership is an entity distinct from its partners.
(b)Limited liability partnership.--A partnership is the same entity regardless of whether the partnership has a statement of registration in effect under section 8201 (relating to scope).

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