| The reference to a "partnership" in the definition of a |
limited liability partnership makes clear that the RUPA |
definition of the term rather than the UPA concept controls for |
purposes of a limited liability partnership. Section 101(6) |
defines a "partnership" as "an association of two or more persons |
to carry on as co-owners a business for profit formed under |
Section 202, predecessor law or comparable law of another |
jurisdiction." Section 202(b) further provides that "an |
association formed under a statute other than this [Act], a |
predecessor statute, or a comparable statute of another |
jurisdiction is not a partnership under this [Act]." This |
language was intended to clarify that a limited partnership is |
not a RUPA general partnership. It was not intended to preclude |
the application of any RUPA general partnership rules to limited |
partnerships where limited partnership law otherwise adopts the |
RUPA rules. See Comments to Section 202(b) and Prefatory Note. |