Articles of Partnership

  

This is how a partnership is officially formed. A partnership is a written agreement between two or more people to do business together. As noted by the IRS, "each person contributes money, property, labor or skill, and expects to share in the profits and losses of the business."

It’s important to note that partnerships are pass-thru tax entities, which means that you’ll pay taxes as an individual on your income as a whole, as opposed to the company paying taxes. It’s also important to note that a business arrangement can be deemed a partnership even if you haven’t signed any type of contract.

In your articles of partnership, you’ll define who is a part of the partnership, how much money each person has put in, how much of the partnership each person owns (and how much of the profits and losses each person will take), what the rules of the agreement are (what each partner will do, etc.), and what you’ll do if a partner dies (will their share be passed on, or will another partner buy it?).

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identifying early stage growth companies usually deep in technology at

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