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well talk now about partnership dissolution when I was studying for the bar exam the professor said Big M always ends in Big D big Ms marriage marriage always ends in Big D Big D death Big D divorce those are your only two options and its a little depressing but the same thing is true with partnerships theyre created by agreements and therefore theyre finite people retire people die people change their minds and partnerships and so you have to sort of think about this and what theyre the effect of this fact is on business first lets take a look at what partnerships own partnership capital would be what has been paid in to start the business in the first place and when the partnership generates assets who owns them is it the partnership or one of the partners these are the kinds of problems you get into with partnerships unless its contrary to the partners intent all partnership property belongs to the partnership again you have to look at what the partners intent was one common
