Cómo se distribuyen los activos en una sociedad limitada en Texas

Sec. 153.208. SHARING OF DISTRIBUTIONS. (a) A distribution of cash or another asset of a limited partnership shall be made to a partner in the manner provided by a written partnership agreement. (b) If a written partnership agreement does not provide otherwise, a distribution that is a return of capital shall be made on the basis of the agreed value, as stated in the partnership records required to be maintained under Section 153.551(a), of the contribution made by each partner to the extent that the contribution has not been returned. A distribution that is not a return of capital shall be made in proportion to the allocation of profits as determined under Section 153.206. (c) Unless otherwise defined by a written partnership agreement, in this section, "return of capital" means a distribution to a partner to the extent that the partner's capital account, immediately after the distribution, is less than the amount of that Statute text rendered on: 9/1/2023 - 644 - BUSINESS ORGANIZATIONS CODE partner's contribution to the partnership as reduced by a prior distribution that was a return of capital. Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.