limited partner


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limited partner

n
(Commerce) a business partner who has no management authority and no personal liability
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[26] In addition, if general partner consent is required before a limited partner may transfer his interest but such consent cannot be withheld unreasonably, the partnership possesses the free transferability of interests characteristic.
Real Estate Limited Partnerships After TRA 86 How to Analyze a Real Estate investment from a Limited Partner's Point of View Very often, clients ask their CPAs to analyze real estate limited partnerships.
Crude oil company Delek Logistics Partners (NYSE:DKL) stated on Wednesday that its net income amounted to USD18.9m (USD0.66 per diluted common limited partner unit) for the three months ended 30 June 2016.
The revolving credit facility is secured by the company's general and limited partner interests in its upstream oil and gas unit Atlas Resource Partners LP (NYSE:ARP) and its midstream oil & gas subsidiary Atlas Pipeline Partners LP (NYSE:APL).
On November 25, 2011, the IRS issued proposed regulations (REG-109369-10) that seek to redefine the term "limited partner" for purposes of the passive activity rules of Sec.
For the three months ended December 31, 2008, net income is USD9.6m or USD0.24 per limited partner unit, as compared to USD4.3m, or USD0.11 per limited partner unit, in the prior year quarter.
(Midland), the sole limited partner. In 1989 MAS One entered into an agreement to construct an office building using a $14.5 million loan from Huntington National Bank.
M2 EQUITYBITES-July 26, 2016-Delek Logistics Partners announces 14.5% higher dividend of USD0.63 per limited partner unit for quarter
The company has kicked off the sale of 10m common units representing limited partner interests in Oiltanking Partners and intends to list the units on the New York Stock Exchange under the symbol "OILT".
The court concluded that it was not Congress's intent to qualify a partner for the limited partner exclusion in Sec.

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