Of an annuity or retirement benefitv.
Of interest on a loanvi.
Sale of goodwill2.
Evidence indicative of partnership, but are not CONCLUSIVEa.
Title to property ± JTs and common tenancy do not auto raise presumption b.
Designation of entity by parties as a partnershipc.
Extensiveness of activityd.
Sharing of gross returns3.
Failure to share losses evidence of intent NOT to form partnershipii.
Partnership by estoppel2.
Liability of person who is held out as a partner unless did not actually consentIII.
Property of a partnershipa.
Classifications of propertyi.
Partnership capital ± property or money contributed by each of the partners for the purpose of carrying on the partner¶s businessii.
Partnership property ± everything the partnership owns consisting of both capitalcontributed by the members and properties purchased in partnership transaction b.
Includable in partnership propertyi.
Titled property ± if it is titled in partnership¶s name or in one of the partners and theinstrument transferring title notes the titleholder¶s capacity as a partner or the existence of the partnership1.
Property is rebuttable presumed if purchased with partnership funds2.
Property not fitting under purchase by partnership funds, in partnership¶s name or transferring title does not note existence of partnership is rebuttable presumptionof separate property even if used for partnership purposesii.
Untitled property (fall back to common law criteria in cases not governed by RUPA)1.
Factors that property is intended to be partnership propertya.
Bought with partnership funds b.
Use of property by partnershipc.
Entry of property on partnership booksd.
A close relationship between property and businesse.
Improvement or maintenance of the property with partnership funds
Creditors cannot reach partnership property to satisfy the personal obligations of apartner
Partner¶s interest in the partnershipa.
Transferable interest in personal propertyi.
Each partner can transfer his share of profits and losses and the right to receivedistributions.ii.
Each partner is entitled to an equal share of partnership profits and must contributetoward the partnership losses in proportion to his share of profits. b.
Assignment of transferable interesti.
Because a partner¶s transferable interest is assignable it may be assigned at any time andsuch a conveyance does not dissolve the partnershipii.