equity of partners
equity of partners. The right of each partner to have the firm’s property applied to the firm’s debts. [Cases: Partnership 179. C.J.S. Partnership § 176.]
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Search Results for: EQUITY OF PARTNERS
equity of partners
equity of partners 合伙人权益 指合伙企业财产用于清偿合伙债务后，每一合伙人对剩余财产进行分配的权利。
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partner’s lien
partner’s lien (1)合伙人优先权 合伙人因合伙利润的分配及为合伙支付的预付款而对合伙财产享有的优先权。 (2)合伙人权益(→equity of partners)
cross purchase buy sell agreement
cross-purchase buy-sell agreement. 1. BUY–SELL AGREEMENT(1). 2. A partnership insurance plan in which each partner individually buys and maintains enough insurance on the life or lives of other partners to purchase a deceased or expelled partner’s equity.
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real estate mortgage investment conduit
real-estate-mortgage investment conduit. An entity that holds a fixed pool of mortgages or mortgage-backed securities (such as collateralized mortgage obligations), issues interests in itself to investors, and receives favorable tax treatment by passing its income through to those investors. • Real-estate-mortgage investment conduits were created by the Tax Reform Act of 1986. They can be
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