Determining Continuing Entity in Partnership Merger or Division

This template is used to determine the continuing entity, if any, in (1) the merger of two or more partnerships or (2) the division of a partnership into two or more partnerships.

Entering Information

All of the information for this template is on the Input worksheet.  The yellow highlighted cells are calculated fields, and no data should be entered in these cells.  Any gray cells are not calculated fields. but data should not be entered in these cells.  Use the two buttons at the top of the page for selecting the input for either a merger or a division of partnerships.

Enter the following information:

For Mergers:  Enter the partner’s names and each one’s pre-merger and post-merger ownership percentage.  The information for the post-merger partnership is entered in the far right column.  
For Divisions:  Enter the partner’s names and each one’s  interest in the original partnership in the first column and then their respective interests in the new partnerships.