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Exam Code: PARCC Practice exam 2023 by team
PARCC Partnership for Assessment of Readiness for College and Careers

Exam Details for PARCC (Partnership for Assessment of Readiness for College and Careers):

Number of Questions: The number of questions on the PARCC exam varies depending on the grade level and subject. Each test module typically consists of several sections with multiple-choice, short-answer, and extended-response questions.

Time Limit: The PARCC exam has flexible timing for students to complete the test. The duration varies based on the grade level and subject. The test is designed to be completed within a reasonable timeframe for each student.

Course Outline:
The PARCC assessment is a series of standardized tests administered to students in participating states to evaluate their readiness for college and careers. The exam measures students' proficiency in English language arts (ELA)/literacy and mathematics. The course outline for PARCC includes the following key areas:

1. English Language Arts/Literacy (ELA):
- reading comprehension and analysis
- Writing skills, including narrative, informative, and argumentative writing
- Language and grammar usage
- Research skills and analysis of texts

2. Mathematics:
- Algebraic concepts and operations
- Geometry and spatial reasoning
- Data analysis and statistics
- Mathematical modeling and problem-solving

Exam Objectives:
The PARCC exam aims to achieve the following objectives:

1. Assess students' mastery of essential knowledge and skills in English language arts/literacy and mathematics.
2. Evaluate students' ability to apply critical thinking, problem-solving, and analytical skills.
3. Measure students' proficiency in reading comprehension, writing, and communication.
4. Determine students' understanding of mathematical concepts, reasoning, and problem-solving strategies.
5. Provide educators, parents, and policymakers with data to Boost instruction and educational outcomes.

Exam Syllabus:
The PARCC exam does not have a fixed syllabus. Instead, it aligns with grade-level standards in English language arts/literacy and mathematics. The exam content is determined by the standards and curriculum frameworks adopted by participating states. It covers a wide range of courses within the ELA/literacy and mathematics domains.

To prepare for the PARCC exam, students should familiarize themselves with the specific standards and learning objectives outlined by their state's education department. Teachers and educators play a vital role in providing instruction aligned with these standards and supporting students in acquiring the necessary knowledge and skills.

It's important to note that the PARCC assessment has undergone changes over time, and specific details may vary between states and administrations. It is advisable to refer to official PARCC resources and guidance provided by participating states for the most accurate and up-to-date information regarding the exam structure, objectives, and content.
Partnership for Assessment of Readiness for College and Careers
PARCC Partnership mock
Killexams : PARCC Partnership mock - BingNews Search results Killexams : PARCC Partnership mock - BingNews Killexams : Fantasy football: How to get the most out of your mock drafts

Mama Dopp always said, "If something is worth doing, it's worth doing right."

Yes, this is a fantasy football column, but I would like you to indulge me for a moment. Let's say you had an important test to take at school or work. This test will pit you against a number of your friends or colleagues and the one with the highest score will receive a special benefit, or a promotion ... let's just say, something of value. Kind of a big deal. So, in this scenario, wouldn't you study for that test? Write down a few notes, take a couple practice tests, maybe print off a study guide? Like, at least a little bit of effort, right?

Sorry for the sarcasm -- Mama Dopp raised me better than that -- but I think it's a pretty good analogy for why every fantasy football manager should mock draft (and more than once!) before the time comes to draft for real. And because anything worth doing is worth doing well, I have some tips for you on how to make the most of your practice rounds.

Get a feel for the battlefield

When you get into your first few mock drafts this year, there are a few main things to take notes on:

1. How did the first round shake out? Did anything surprise you? More RBs than you expected? If anything caught your eye, make a note of it.

2. When did Travis Kelce come off the board? And how long until the second TE was taken?

3. When did the top three QBs come off the board?

You don't need to remember everything, but understanding where players are being drafted is important. You can also look at our ADP page, which is continually updated and shows when a player is typically being drafted in ESPN leagues. We'll come back to ADP in a second.

Try different team construction strategies

Part of ending up with a team you like is knowing how to start. I love trying different draft strategies in mocks every year because the player pool is always evolving. I'll draft at least five teams with each strategy. Since you might not have the time get that many mocks in, keep your eyes peeled throughout August, as I try all of the mock draft strategies below and report my results!

1. WR early in the first round: Wide receiver will be the most popular position taken in the first round of many fantasy drafts this year, so why not start there to see how it works out? As a tip, grab your lead RB in the second or third round, unless you're going with a Zero-RB strategy, in which you bypass the position early on and load up elsewhere (mostly WR).

2. RB in the first round: Sometimes when everyone zigs, it's best to zag. With WRs potentially dominating the first round, being able to secure one of the top five RBs in this year's draft could be a nice pivot. Look at your roster at the end of the mock and compare it to your WR-in-the-first-round mock. Do you like one outcome more than the other?

3. Travis Kelce in the first round: Kelce is a surefire first-rounder this year. What he's done at the TE position in fantasy the past few years is borderline illegal. The advantage you get over the rest of your league is huge. If you take Kelce, you'll have to pay attention to finding values as the draft unveils itself, but provide it a shot and compare your final roster to the other two mock trials you've done.

4. Draft one of the top four QBs early: Having a cornerstone at the QB position gives you a nice weekly floor to start from. This approach entails using a second- to fourth-round pick on a position you're usually not addressing until later in your draft. Just like the other mock trials, compare this final roster to your other teams. Does one stand head and shoulders above the rest? Maybe that becomes your preferred draft strategy this year.

Improve draft vision

As my Dungeons & Dragons buddies would say, if you've done a few mock drafts, that means you'll have plus-3 draft vision when the genuine draft rolls around. Too nerdy? OK, I'll tone it back down. The more you mock, the more you start to identify trends that can help you find value during the draft when it counts. For example, in most of your mocks you've noticed that T.J. Hockenson is going in the early fifth round, but for some reason you're midway through the sixth and he's still on the board. Maybe you didn't plan on taking a tight end that early, but his value (based on ADP) is just too good to pass up. Plus, with all the mocks you did, it's easier to read the room when you want to pivot like this. All of these practice reps significantly lessen the chances of making a last-second panic pick because you couldn't decide who you wanted to grab.

Build your own draft board

Really, this is the biggest advantage of all. At the beginning of this mock draft process, you can start by visiting Cheat Sheet Central to print one that fits your league setup. We have a cheat sheet for all kinds of leagues.

But as you do these drafts, you'll notice trends, like which players are going higher than expected, those who are falling and those people are staying away from. You learn so much! Then you can adapt your cheat sheet, move some guys around and bingo-bango -- now you're walking into that test giving yourself the best chance to win. When everyone shows up with the same cheat sheet, it's not really a cheat sheet anymore. It's just a sheet. But you put in the effort to tweak your board, one built from intel you gathered! Now you can feel confident in crushing your draft.

Sat, 29 Jul 2023 03:00:00 -0500 en text/html
Killexams : Tia Booth and Taylor Mock's Relationship Timeline

Tia Booth appeared on The Bachelor as well as two seasons of Bachelor in Paradise in pursuit of love, but it turns out her perfect match was a lot closer to home.

Booth met her now-fiancé Taylor Mock at a party in January 2021, but she didn't pursue him immediately as she was about to film the seventh season of Bachelor in Paradise. After failing to find love on the show, she returned home to Nashville, where Mock continued to express his interest in her. Eventually, Booth agreed to a date and from there, the couple had a whirlwind romance.

In March 2022, Booth shared some sweet words for Mock on Instagram and thanked him for helping her through a tough year, which included the loss of her father.

"He came into my life during the most difficult season I've ever faced and hasn't wavered," she wrote. "I've tried to push him away more times than I can count, but he's stuck through it all. Maybe once we're on the other side of it I'll write a book to explain, but for now here's some genuine soft smiles."

Now, the couple are engaged. The two are also parents: They welcomed son Tatum Booth Mock on Dec. 6, 2022. Here's everything to know about Tia Booth and Taylor Mock's relationship.

January 2021: Tia Booth and Taylor Mock meet

Booth and Mock first met at a party in Nashville at the beginning of 2021, as the Bachelor alum later explained on her podcast, Click Bait with Bachelor Nation. However, the two were not involved romantically at the time.

"We met actually in January at a party in Nashville. He moved from California," she said. "We hung out, like, in the same friend group and then he got the balls one day to try to hit on me and get me to hang out with him. And I was like, 'Sweetie, I'm going on Bachelor in Paradise. I'll see you later.' "

June 2021: Tia Booth stars in season 7 of Bachelor in Paradise

Craig Sjodin/ABC

Booth made her third attempt to find love on the ABC franchise when she returned to "the beach" for season 7 of Bachelor in Paradise. She joined the cast in week three but was eliminated during week six.

Summer 2021: Tia Booth and Taylor Mock go on their first date

As soon as Booth got back from filming, she and Mock started hanging out. Mock also shared that the pair didn't have a "proper first date."

"I literally told him — he was trying to wear me down — I was like, ... 'I'm in a good mood today. If you want to come watch me, like, do stuff at my house. Like, I have stuff to do. I have errands to do. I have stuff to do at my house. If you want to come, like, hang out with me when I do that,' " she explained on her podcast. "And that was like the first time we hung out just us. He thought I was kidding. I'm like, 'No, really. I have s--- to do.' "

October 17, 2021: Tia Booth and Taylor Mock make their relationship Instagram official

Taylor Mock Instagram

After quietly dating for a while, Booth announced her relationship on Instagram. She uploaded a video set to LANY's "Get Away" and captioned it, "Not gonna lie — it's been nice keeping this to myself. But it's about time y'all know too."

Mock also shared a sweet post about their relationship, writing, "It's hard to put into words how you truly feel about someone you love. I guess I'll keep it as simple as I've never felt more alive than when I'm with you."

October 21, 2021: Tia Booth speaks about her relationship with Taylor Mock on the Click Bait podcast

Booth opened up about her relationship for the first time a few days later during an episode of Click Bait. She also discussed her fear of going public with Mock.

"He's an angel. He really is really sweet and he's been doing sweet stuff for me for months," she said. "It's just scary being public in the public eye. Everybody, like, pays attention to every little detail."

October 26, 2021: Tia Booth and Taylor Mock attend an NFL football game

Tia Booth Instagram

That same month, Booth and Mock enjoyed a date night at a Tennessee Titans football game against the Kansas City Chiefs.

Booth captioned a sweet photo from the night, "He wore a Rams jersey to a Titans/Chiefs game and I can't match my makeup to my face. We're doing great."

December 19, 2021: Tia Booth and Taylor Mock spend the holidays together

Tia Booth Instagram

The pair celebrated the holidays together for the first time in December 2021. To mark the occasion, Booth posted a picture of the couple laughing in front of a Christmas tree and asked fans what their couple name should be in the caption.

February 14, 2022: Tia Booth and Taylor Mock celebrate Valentine's Day

In honor of their first Valentine's Day as a couple, Mock shared a sweet picture of him and Booth dancing, captioned, "Happy Valentine's Day to my stone cold fox, thanks for always keeping me giggling."

February 21, 2022: Tia Booth and Taylor Mock vacation in Cancún

Tia Booth Instagram

Booth and Mock took a late winter getaway to Cancún, Mexico, in February 2022. The couple spent some time relaxing at the Garza Blanca Resort and Spa and they both posted photos from the trip on social media.

April 10, 2022: Tia Booth and Taylor Mock get engaged

Tia Booth Instagram

After less than a year of dating, Mock proposed to Booth onstage while she was participating in a The Bachelor Live On Stage event in Atlanta.

Booth shared the news on Instagram the next day, writing, "Never been more shocked or sure in my life💍 I love you so much Tay, my FIANCÉ!!!"

April 13, 2022: Tia Booth shares details about Taylor Mock's proposal

During a fan question-and-answer session on her Instagram Story a few days after the proposal, Booth joked that she and Mock both "blacked out" while it was happening.

"We *think* he said 'Sorry BIP didn't work out for you. I'm glad you came back to Nashville to me? Something or other. I wanna spend the rest of my life with you? Got down on one knee — Will you marry me?' " she said of the proposal.

She also shared that Mock had worked with Bachelor in Paradise alums Becca Kufrin and Thomas Jacobs to pull off the surprise during the event.

May 15, 2022: Tia Booth and Taylor Mock attend a wedding together

Tia Booth and Taylor Mock. Tia Booth Instagram

In May 2022, Booth posted an adorable picture of herself and Mock at a wedding. She wore a coral dress and captioned the photo, "*cliché caption about @tmock39 being my forever wedding date* Congrats, Sam&Kaitlyn!"

The couple attended another wedding the following week, where Booth wore an eye-catching black tulle dress.

June 2, 2022: Tia Booth shares engagement photos with Taylor Mock

In June, Booth posted some of her and Mock's engagement photos on Instagram. She captioned the carousel of images simply, "Fiancé," before sharing the details of her outfit.

The Bachelor alum shared another snap from the engagement shoot a few days later in honor of Mock's birthday. She wrote in the caption, "Happy 27th birthday to the love of my life, my teammate, my biggest fan. So thankful for you today& everyday🖤 Girlies, if your old school brain tells you to write off a man solely because they're younger, don't listen." (Booth was born in 1991 while her fiancè was born in 1995.)

June 20, 2022: Tia Booth and Taylor Mock announce they're expecting a baby

On June 20, 2022, Booth and Mock shared some more exciting news with the world: they're going to be parents!

Booth announced the news on Instagram, where she wrote, "While I wish I could tell my dad all the good news in person, it brings me peace that he knows about it long before I do. Welcoming a new little life while mourning the loss of another proves that high emotions can exist simultaneously, and I have no doubt my dad had a hand in this. Happy heavenly Father's Day to the first man I ever loved and Happy soon-to-be Father's Day to my forever."

Her father died of cancer in February 2022.

Mock also honored Booth's father in his own heartfelt post about the pregnancy.

July 11, 2022: Tia Booth and Taylor Mock reveal the sex of their baby on the way

A month later, Booth and Mock shared on Instagram that they're expecting a baby boy. Booth posted a stop-motion-style video of her and Mock shooting off tubes filled with blue confetti and captioned the post with a simple blue heart emoji.

Booth also revealed that her due date is Dec. 23, 2022.

October 6, 2022: Tia Booth and Taylor Mock pose for maternity photos

Booth shared photos from her maternity shoot, in which she posed solo and with Mock. "Approaching 7 months pregnant, it's easy to feel like you aren't 'yourself' anymore," the mom-to-be explained. "There's so many physical and emotional changes happening so quickly! So the shoot was the perfect timing to get fixed up and feel beautiful."

"It really boosted my confidence!" she added. "I'm so happy to have these photos to remember this time forever."

The Bachelor in Paradise alum also shared that she and Mock have picked out the baby's first name but explains, "The middle name is harder than we thought." Booth hinted that she, her husband, and their baby "will all have the initials 'TM.' "

December 6, 2022: Tia Booth and Taylor Mock welcome their first child

The couple experienced the "best day" of their lives when they welcomed their son, Tatum Booth Mock, into the world.

Booth gave birth at exactly 6:13 a.m., and she shared audio from the moment on Instagram.

"Hi, buddy. Oh my god. He's so cute," the reality star can be heard saying. Hours later, she shared a sneak peek at the newborn on her Instagram Story and wrote: "He's the cutest thing we've ever laid eyes on. What an experience."

March 6, 2023: Tia Booth suggests that she and Taylor Mock have "10 more" kids

Three months after welcoming their first child, Booth is ready to have more babies with Mock.

"Let's have 10 more @tmock39," she wrote on Instagram alongside a video set to Tai Verdes' song "we would have some cute kids."

May 14, 2023: Taylor Mock celebrates Tia Booth on Mother's Day

In honor of Mother's Day, Mock penned a sweet post about Booth on Instagram.

"Watching you grow everyday is one of life’s greatest blessings. Thank you for being the best mom to our lil guy," he captioned an image of Booth and their son, Tatum.

August 11, 2023: Taylor Mock wishes Tia Booth a happy birthday

Taylor Mock Instagram

Mock celebrated his wife's 32nd birthday by posting a video montage on Instagram. The clip included videos of Mock and Booth smiling and hugging as well as lots of footage of Booth with their son.

"Happy bday Queen, 32 looks 10/10 on ya 🤍," he wrote in the caption.

Fri, 02 Sep 2022 02:09:00 -0500 en text/html
Killexams : Mock Drafts No result found, try new keyword!With the turn of the new year around the corner, get to know the players who could go in the first round of the 2023 NFL Draft. Mon, 21 Aug 2023 00:01:00 -0500 text/html Killexams : Partnership

Partnership Definition:

A legal form of business operation between two or more individuals who share management and profits. The federal government recognizes several types of partnerships. The two most common are general and limited partnerships.

If your business will be owned and operated by several individuals, you'll want to take a look at structuring your business as a partnership. Partnerships come in two varieties: general partnerships and limited partnerships. In a general partnership, the partners manage the company and assume responsibility for the partnership's debts and other obligations. A limited partnership has both general and limited partners. The general partners own and operate the business and assume liability for the partnership, while the limited partners serve as investors only; they have no control over the company and are not subject to the same liabilities as the general partners.

Unless you expect to have many passive investors, limited partnerships are generally not the best choice for a new business because of all the required filings and administrative complexities. If you have two or more partners who want to be actively involved, a general partnership would be much easier to form.

One of the major advantages of a partnership is the tax treatment it enjoys. A partnership doesn't pay tax on its income but "passes through" any profits or losses to the individual partners. At tax time, the partnership must file a tax return (Form 1065) that reports its income and loss to the IRS. In addition, each partner reports his or her share of income and loss on Schedule K-1 of Form 1065.

Personal liability is a major concern if you use a general partnership to structure your business. Like sole proprietors, general partners are personally liable for the partnership's obligations and debts. Each general partner can act on behalf of the partnership, take out loans and make decisions that will affect and be binding on all the partners (if the partnership agreement permits). Keep in mind that partnerships are also more expensive to establish than sole proprietorships because they require more legal and accounting services.

If you decide to organize your business as a partnership, be sure you draft a partnership agreement that details how business decisions are made, how disputes are resolved and how to handle a buyout. You'll be glad you have this agreement if for some reason you run into difficulties with one of the partners or if someone wants out of the arrangement.

The agreement should address the purpose of the business and the authority and responsibility of each partner. It's a good idea to consult an attorney experienced with small businesses for help in drafting the agreement. Here are some other issues you'll want the agreement to address:

  • How will the ownership interest be shared? It's not necessary, for example, for two owners to equally share ownership and authority. However, if you decide to do it, make sure the proportion is stated clearly in the agreement.
  • How will decisions be made? It's a good idea to establish voting rights in case a major disagreement arises. When just two partners own the business 50-50, there's the possibility of a deadlock. To avoid this, some businesses provide in advance for a third partner, a trusted associate who may own only 1 percent of the business but whose vote can break a tie.
  • When one partner withdraws, how will the purchase price be determined? One possibility is to agree on a neutral third party, such as your banker or accountant, to find an appraiser to determine the price of the partnership interest.
  • If a partner withdraws from the partnership, when will the money be paid? Depending on the partnership agreement, you can agree that the money be paid over three, five or 10 years, with interest. You don't want to be hit with a cash-flow crisis if the entire price has to be paid on the spot on one lump sum.
Wed, 06 Mar 2013 17:38:00 -0600 en text/html
Killexams : Fantasy hockey mock draft 2.0


Mock draft 1.0 | Strategy: rounds 1-4


Fantasy hockey draft cheat sheet

Play Yahoo Fantasy Hockey


NOTES: This is a non-keeper mock draft with standard categories (goals, assists, plus/minus, power-play points, shots on goal, hits for skaters; wins, goals-against average, save percentage, shutouts for goalies). Yahoo Fantasy forward position eligibility for this season is listed below, and potential 2023 unrestricted free agents (*) are noted. Roster size is 20 players: three centers, three left wings, three right wings, four defensemen, two goalies, one utility spot (UTIL) and four bench spots (BN). PJ, AD, NA, DS and JH indicate the manager (Pete Jensen, Anna Dua, Nick Alberga, David Satriano, James Harding) who selected each of the 10 teams (T1-T10) in this mock draft, which was conducted Sept. 11, 2022.


1. Connor McDavid, C, EDM (T1-JH)
2. Leon Draisaitl, C/LW, EDM (T2-PJ)
3. Cale Makar, D, COL (T3-DS)
4. Nathan MacKinnon, C, COL (T4-AD)
5. Auston Matthews, C, TOR (T5-NA)
6. Kirill Kaprizov, LW, MIN (T6-JH)
7. Igor Shesterkin, G, NYR (T7-PJ)
8. Andrei Vasilevskiy, G, TBL (T8-DS)
9. Mikko Rantanen, C/RW, COL (T9-AD)
10. Nikita Kucherov, RW, TBL (T10-NA)


11. Jonathan Huberdeau, LW, CGY (T10-NA)
12. Victor Hedman, D, TBL (T9-AD)
13. Aleksander Barkov, C, FLA (T8-DS)
14. Kyle Connor, LW, WPG (T7-PJ)
15. Matthew Tkachuk, RW, FLA (T6-JH)
16. Mitchell Marner, RW, TOR (T5-NA)
17. Adam Fox, D, NYR (T4-AD)
18. Artemi Panarin, LW, NYR (T3-DS)
19. Alex Ovechkin, LW, WSH (T2-PJ)
20. Roman Josi, D, NSH (T1-JH)


21. Sidney Crosby, C, PIT (T1-JH)
22. Jacob Markstrom, G, CGY (T2-PJ)
23. David Pastrnak, RW, BOS* (T3-DS)
24. Frederik Andersen, G, CAR* (T4-AD)
25. Steven Stamkos, C/LW, TBL (T5-NA)
26. Mika Zibanejad, C, NYR (T6-JH)
27. J.T. Miller, C/LW, VAN (T7-PJ)
28. Brady Tkachuk, LW, OTT (T8-DS)
29. Juuse Saros, G, NSH (T9-AD)
30. Ilya Sorokin, G, NYI (T10-NA)


31. Thatcher Demko, G, VAN (T10-NA)
32. John Carlson, D, WSH (T9-AD)
33. Aaron Ekblad, D, FLA (T8-DS)
34. Patrick Kane, RW, CHI* (T7-PJ)
35. Jack Campbell, G, EDM (T6-JH)
36. Andrei Svechnikov, LW, CAR (T5-NA)
37. Moritz Seider, D, DET (T4-AD)
38. Marc-Andre Fleury, G, MIN (T3-DS)
39. Quinn Hughes, D, VAN (T2-PJ)
40. Jake Oettinger, G, DAL (T1-JH)


41. Sebastian Aho, C, CAR (T1-JH)
42. Timo Meier, LW/RW, SJS (T2-PJ)
43. Gabriel Landeskog, C/LW, COL (T3-DS)**
44. Chris Kreider, LW/RW, NYR (T4-AD)
45. Kris Letang, D, PIT (T5-NA)
46. Jack Eichel, C, VGK (T6-JH)
47. Brent Burns, D, CAR (T7-PJ)
48. Jake Guentzel, LW, PIT (T8-DS)
49. Johnny Gaudreau, LW, CBJ (T9-AD)
50. Jack Hughes, C, NJD (T10-NA)

INJURY UPDATE: Landeskog (lower body) is likely to be out for the start of the season.


51. Alex DeBrincat, LW, OTT (T10-NA)
52. Elias Lindholm, C, CGY (T9-AD)
53. Nikolaj Ehlers, LW/RW, WPG (T8-DS)
54. Evander Kane, LW, EDM (T7-PJ)
55. Morgan Rielly, D, TOR (T6-JH)
56. Connor Hellebuyck, G, WPG (T5-NA)
57. Vladimir Tarasenko, RW, STL* (T4-AD)
58. Tristan Jarry, G, PIT* (T3-DS)
59. Brad Marchand, LW, BOS - INJ. (T2-PJ)
60. Mark Stone, RW, VGK (T1-JH)


61. Sergei Bobrovsky, G, FLA (T1-JH)
62. Jeremy Swayman, G, BOS (T2-PJ)
63. Devon Toews, D, COL (T3-DS)
64. Darcy Kuemper, G, WSH (T4-AD)
65. Elias Pettersson, C/LW, VAN (T5-NA)
66. Jason Robertson, LW, DAL (T6-JH)
67. MacKenzie Weegar, D, CGY (T7-PJ)
68. Joe Pavelski, C/RW, DAL* (T8-DS)
69. Nazem Kadri, C, CGY (T9-AD)
70. Thomas Chabot, D, OTT (T10-NA)


71. Filip Forsberg, LW, NSH (T10-NA)
72. Josh Norris, C, OTT (T9-AD)
73. Kevin Fiala, LW/RW, LAK (T8-DS)
74. Evgeny Kuznetsov, C, WSH (T7-PJ)
75. Sam Reinhart, C/RW, FLA (T6-JH)
76. Alexandar Georgiev, G, COL (T5-NA)
77. Patrik Laine, LW/RW, CBJ (T4-AD)
78. Mark Scheifele, C, WPG (T3-DS)
79. William Nylander, LW/RW, TOR (T2-PJ)
80. Pavel Buchnevich, LW/RW, STL (T1-JH)


81. Tim Stützle, C/LW, OTT (T1-JH)
82. Brayden Point, C, TBL (T2-PJ)
83. Teuvo Teravainen, LW/RW, CAR (T3-DS)
84. Claude Giroux, C/RW, OTT (T4-AD)
85. Dougie Hamilton, D, NJD (T5-NA)
86. Zach Werenski, D, CBJ (T6-JH)
87. Patrice Bergeron, C, BOS* (T7-PJ)
88. Cam Talbot, G, OTT* (T8-DS)
89. Drew Doughty, D, LAK (T9-AD)
90. John Tavares, C, TOR (T10-NA)


91. Anze Kopitar, C, LAK (T10-NA)
92. Drake Batherson, RW, OTT (T9-AD)
93. Darnell Nurse, D, EDM (T8-DS)
94. Evgeni Malkin, C, PIT (T7-PJ)
95. Roope Hintz, C, DAL (T6-JH)
96. Cole Caufield, LW/RW, MTL (T5-NA)
97. Jakub Vrana, LW, DET (T4-AD)
98. Robert Thomas, C, STL (T3-DS)
99. Evan Bouchard, D, EDM (T2-PJ)
100. Spencer Knight, G, FLA (T1-JH)


101. Miro Heiskanen, D, DAL (T1-JH)
102. Rasmus Dahlin, D, BUF (T2-PJ)
103. Matty Beniers, C, SEA; rookie (T3-DS)
104. Noah Dobson, D, NYI (T4-AD)
105. Mathew Barzal, C, NYI (T5-NA)
106. Jonathan Quick, G, LAK* (T6-JH)
107. Mason McTavish, LW, ANA; rookie (T7-PJ)
108. Trevor Zegras, C, ANA (T8-DS)
109. Zach Hyman, LW/RW, EDM (T9-AD)
110. Semyon Varlamov, G, NYI* (T10-NA)


111. Shea Theodore, D, VGK (T10-NA)
112. Elvis Merzlikins, G, CBJ (T9-AD)
113. Jesper Bratt, RW, NJD (T8-DS)
114. Logan Thompson, G, VGK; rookie (T7-PJ)
115. Jordan Kyrou, LW/RW, STL (T6-JH)
116. Blake Wheeler, C/RW, WPG (T5-NA)
117. Dylan Larkin, C, DET* (T4-AD)
118. Bryan Rust, RW, PIT (T3-DS)
119. Charlie McAvoy, D, BOS - INJ. (T2-PJ)
120. Mats Zuccarello, RW, MIN (T1-JH)


121. Alex Pietrangelo, D, VGK (T1-JH)
122. Matt Duchene, RW, NSH (T2-PJ)
123. Jacob Trouba, D, NYR (T3-DS)
124. Brock Boeser, RW, VAN - INJ. (T4-AD)
125. Tony DeAngelo, D, PHI (T5-NA)
126. Torey Krug, D, STL (T6-JH)
127. Jordan Binnington, G, STL (T7-PJ)
128. Owen Power, D, BUF; rookie (T8-DS)
129. Bowen Byram, D, COL (T9-AD)
130. David Perron, RW, DET (T10-NA)


131. Ryan O'Reilly, C, STL* (T10-NA)
132. Ryan Nugent-Hopkins, C/LW, EDM (T9-AD)
133. Sam Bennett, C, FLA (T8-DS)
134. Lucas Raymond, RW, DET (T7-PJ)
135. Tyler Toffoli, LW/RW, CGY (T6-JH)
136. Pierre Luc Dubois, C, WPG (T5-NA)
137. Erik Karlsson, D, SJS (T4-AD)
138. Valeri Nichushkin, LW/RW, COL (T3-DS)
139. Tage Thompson, C, BUF (T2-PJ)
140. Matt Boldy, LW/RW, MIN (T1-JH)


141. Brayden Schenn, C/LW, STL (T1-JH)
142. Jonathan Marchessault, LW/RW, VGK (T2-PJ)
143. Juraj Slafkovsky, LW, MTL; rookie (T3-DS)
144. Michael Bunting, LW, TOR* (T4-AD)
145. Tyler Seguin, C/RW, DAL (T5-NA)
146. Rasmus Andersson, D, CGY (T6-JH)
147. Jake Sanderson, D, OTT; rookie (T7-PJ)
148. Pavel Francouz, G, COL (T8-DS)
149. Troy Terry, RW, ANA (T9-AD)
150. John Klingberg, D, ANA* (T10-NA)


151. Tom Wilson, RW, WSH - INJ. (T10-NA)
152. Ville Husso, G, DET (T9-AD)
153. Mikhail Sergachev, D, TBL (T8-DS)
154. Vasily Podkolzin, LW/RW, VAN (T7-PJ)
155. Bo Horvat, C, VAN* (T6-JH)
156. Taylor Hall, LW, BOS (T5-NA)
157. Tomas Hertl, C, SJS (T4-AD)
158. Hampus Lindholm, D, BOS (T3-DS)
159. Vincent Trocheck, C, NYR (T2-PJ)
160. Jaccob Slavin, D, CAR (T1-JH)


161. Carter Verhaeghe, LW, FLA (T1-JH)
162. Ilya Samsonov, G, TOR (T2-PJ)
163. Linus Ullmark, G, BOS (T3-DS)
164. John Gibson, G, ANA (T4-AD)
165. Vitek Vanecek, G, NJD (T5-NA)
166. Cal Petersen, G, LAK (T6-JH)
167. Cole Perfetti, C/RW, WPG; rookie (T7-PJ)
168. Adrian Kempe, LW/RW, LAK (T8-DS)
169. Alexis Lafrenière, LW/RW, NYR (T9-AD)
170. Alex Tuch, RW, BUF (T10-NA)


171. Nick Suzuki, C, MTL (T10-NA)
172. Ryan Hartman, C, MIN (T9-AD)
173. Chandler Stephenson, C/RW, VGK (T8-DS)
174. Jakob Chychrun, D, ARI (T7-PJ)
175. Andrew Mangiapane, LW/RW, CGY (T6-JH)
176. Clayton Keller, LW/RW, ARI (T5-NA)
177. Dawson Mercer, C/RW, NJD (T4-AD)
178. Mason Marchment, LW/RW, DAL (T3-DS)
179. Justin Faulk, D, STL (T2-PJ)
180. Boone Jenner, C, CBJ (T1-JH)


181. Oliver Bjorkstrand, RW, SEA (T1-JH)
182. Seth Jarvis, LW/RW, CAR (T2-PJ)
183. Brock Nelson, C, NYI (T3-DS)
184. Gustav Forsling, D, FLA (T4-AD)
185. Calen Addison, D, MIN; rookie (T5-NA)
186. Viktor Arvidsson, LW/RW, LAK - INJ. (T6-JH)
187. Andre Burakovsky, LW/RW, SEA (T7-PJ)
188. Ross Colton, C/LW, TBL (T8-DS)
189. Andrei Kuzmenko, LW, VAN (T9-AD)
190. Seth Jones, D, CHI (T10-NA)


191. Ondrej Palat, LW, NJD (T10-NA)
192. Shane Wright, C, SEA; rookie (T9-AD)
193. Sean Durzi, D, LAK (T8-DS)
194. Simon Edvinsson, D, DET; rookie (T7-PJ)
195. Nico Hischier, C, NJD (T6-JH)
196. Tyler Bertuzzi, LW/RW, DET* (T5-NA)
197. Pavel Zacha, C/LW, BOS (T4-AD)
198. Phil Kessel, RW, VGK* (T3-DS)
199. Alex Newhook, C/LW, COL (T2-PJ)
200. Dylan Strome, C/RW, WSH (T1-JH)

Key injuries: Max Pacioretty, LW, CAR*; Carey Price, G, MTL; Nicklas Backstrom, C, WSH; Anthony Duclair, RW, FLA; Robin Lehner, G, VGK (out for season)




C1: Connor McDavid, C, EDM
C2: Sidney Crosby, C, PIT
C3: Sebastian Aho, C, CAR
LW1: Tim Stützle, C/LW, OTT
LW2: Pavel Buchnevich, LW/RW, STL
LW3: Brayden Schenn, C/LW, STL
RW1: Mark Stone, RW, VGK
RW2: Mats Zuccarello, RW, MIN
RW3: Matt Boldy, LW/RW, MIN
D1: Roman Josi, D, NSH
D2: Miro Heiskanen, D, DAL
D3: Alex Pietrangelo, D, VGK
D4: Jaccob Slavin, D, CAR
G1: Jake Oettinger, G, DAL
G2: Sergei Bobrovsky, G, FLA
UTIL: Carter Verhaeghe, LW, FLA
BN1: Spencer Knight, G, FLA
BN2: Boone Jenner, C, CBJ
BN3: Oliver Bjorkstrand, RW, SEA
BN4: Dylan Strome, C/RW, WSH


C1: Leon Draisaitl, C/LW, EDM
C2: Brayden Point, C, TBL
C3: Tage Thompson, C, BUF
LW1: Alex Ovechkin, LW, WSH
LW2: Brad Marchand, LW, BOS (INJ.)
LW3: Jonathan Marchessault, LW/RW, VGK
RW1: Timo Meier, LW/RW, SJS
RW2: William Nylander, LW/RW, TOR
RW3: Matt Duchene, RW, NSH
D1: Quinn Hughes, D, VAN
D2: Evan Bouchard, D, EDM
D3: Rasmus Dahlin, D, BUF
D4: Charlie McAvoy, D, BOS (INJ.)
G1: Jacob Markstrom, G, CGY
G2: Jeremy Swayman, G, BOS
UTIL: Vincent Trocheck, C, NYR
BN1: Ilya Samsonov, G, TOR
BN2: Justin Faulk, D, STL
BN3: Seth Jarvis, LW/RW, CAR
BN4: Alex Newhook, C/LW, COL


C1: Matty Beniers, C, SEA; rookie
C2: Mark Scheifele, C, WPG
C3: Robert Thomas, C, STL
LW1: Artemi Panarin, LW, NYR
LW2: Gabriel Landeskog, C/LW, COL
LW3: Valeri Nichushkin, LW/RW, COL
RW1: David Pastrnak, RW, BOS*
RW2: Teuvo Teravainen, LW/RW, CAR
RW3: Bryan Rust, RW, PIT
D1: Cale Makar, D, COL
D2: Devon Toews, D, COL
D3: Jacob Trouba, D, NYR
D4: Hampus Lindholm, D, BOS
G1: Marc-Andre Fleury, G, MIN
G2: Tristan Jarry, G, PIT*
UTIL: Juraj Slafkovsky, LW, MTL; rookie
BN1: Mason Marchment, LW/RW, DAL
BN2: Brock Nelson, C, NYI
BN3: Phil Kessel, RW, VGK*
BN4: Linus Ullmark, G, BOS


C1: Nathan MacKinnon, C, COL*
C2: Claude Giroux, C/RW, OTT
C3: Dylan Larkin, C, DET*
LW1: Patrik Laine, LW/RW, CBJ
LW2: Jakub Vrana, LW, DET
LW3: Michael Bunting, LW, TOR*
RW1: Chris Kreider, LW/RW, NYR
RW2: Vladimir Tarasenko, RW, STL*
RW3: Brock Boeser, RW, VAN
D1: Adam Fox, D, NYR
D2: Moritz Seider, D, DET
D3: Noah Dobson, D, NYI
D4: Erik Karlsson, D, SJS
G1: Frederik Andersen, G, CAR*
G2: Darcy Kuemper, G, WSH
UTIL: Tomas Hertl, C, SJS
BN1: John Gibson, G, ANA
BN2: Dawson Mercer, C/RW, NJD
BN3: Gustav Forsling, D, FLA
BN4: Pavel Zacha, C/LW, BOS


C1: Auston Matthews, C, TOR
C2: Mathew Barzal, C, NYI
C3: Pierre Luc Dubois, C, WPG
LW1: Steven Stamkos, C/LW, TBL
LW2: Andrei Svechnikov, LW, CAR
LW3: Elias Pettersson, C/LW, VAN
RW1: Mitchell Marner, RW, TOR
RW2: Cole Caufield, LW/RW, MTL
RW3: Blake Wheeler, C/RW, WPG
D1: Kris Letang, D, PIT
D2: Dougie Hamilton, D, NJD
D3: Tony DeAngelo, D, PHI
D4: Calen Addison, D, MIN; rookie
G1: Connor Hellebuyck, G, WPG
G2: Alexandar Georgiev, G, COL
UTIL: Clayton Keller, LW/RW, ARI
BN1: Tyler Seguin, C/RW, DAL
BN2: Taylor Hall, LW, BOS
BN3: Vitek Vanecek, G, NJD
BN4: Tyler Bertuzzi, LW/RW, DET*


C1: Mika Zibanejad, C, NYR
C2: Jack Eichel, C, VGK
C3: Roope Hintz, C, DAL
LW1: Kirill Kaprizov, LW, MIN
LW2: Jason Robertson, LW, DAL
LW3: Tyler Toffoli, LW/RW, CGY
RW1: Matthew Tkachuk, RW, FLA
RW2: Sam Reinhart, C/RW, FLA
RW3: Jordan Kyrou, LW/RW, STL
D1: Morgan Rielly, D, TOR
D2: Zach Werenski, D, CBJ
D3: Torey Krug, D, STL
D4: Rasmus Andersson, D, CGY
G1: Jack Campbell, G, EDM
G2: Jonathan Quick, G, LAK*
UTIL: Bo Horvat, C, VAN*
BN1: Calvin Petersen, G, LAK
BN2: Andrew Mangiapane, LW/RW, CGY
BN3: Viktor Arvidsson, LW/RW, LAK (INJ.)
BN4: Nico Hischier, C, NJD


C1: J.T. Miller, C/LW, VAN
C2: Evgeny Kuznetsov, C, WSH
C3: Patrice Bergeron, C, BOS*
LW1: Kyle Connor, LW, WPG
LW2: Evander Kane, LW, EDM
LW3: Mason McTavish, LW, ANA; rookie
RW1: Patrick Kane, RW, CHI*
RW2: Lucas Raymond, RW, DET
RW3: Vasily Podkolzin, LW/RW, VAN
D1: Brent Burns, D, CAR
D2: MacKenzie Weegar, D, CGY*
D3: Jake Sanderson, D, OTT; rookie
D4: Jakob Chychrun, D, ARI
G1: Igor Shesterkin, G, NYR
G2: Logan Thompson, G, VGK; rookie
UTIL: Evgeni Malkin, C, PIT
BN1: Jordan Binnington, G, STL
BN2: Cole Perfetti, C/RW, WPG; rookie
BN3: Andre Burakovsky, LW/RW, SEA
BN4: Simon Edvinsson, D, DET; rookie


C1: Aleksander Barkov, C, FLA
C2: Trevor Zegras, C, ANA
C3: Sam Bennett, C, FLA
LW1: Brady Tkachuk, LW, OTT
LW2: Jake Guentzel, LW, PIT
LW3: Kevin Fiala, LW/RW, LAK
RW1: Nikolaj Ehlers, LW/RW, WPG
RW2: Joe Pavelski, C/RW, DAL*
RW3: Jesper Bratt, RW, NJD
D1: Aaron Ekblad, D, FLA
D2: Darnell Nurse, D, EDM
D3: Owen Power, D, BUF; rookie
D4: Mikhail Sergachev, D, TBL
G1: Andrei Vasilevskiy, G, TBL
G2: Cam Talbot, G, OTT*
UTIL: Adrian Kempe, LW/RW, LAK
BN1: Chandler Stephenson, C/RW, VGK
BN2: Ross Colton, C/LW, TBL
BN3: Sean Durzi, D, LAK
BN4: Pavel Francouz, G, COL


C1: Elias Lindholm, C, CGY
C2: Nazem Kadri, C, CGY
C3: Josh Norris, C, OTT
LW1: Johnny Gaudreau, LW, CBJ
LW2: Zach Hyman, LW/RW, EDM
LW3: Ryan Nugent-Hopkins, C/LW, EDM
RW1: Mikko Rantanen, C/RW, COL
RW2: Drake Batherson, RW, OTT
RW3: Troy Terry, RW, ANA
D1: Victor Hedman, D, TBL
D2: John Carlson, D, WSH
D3: Drew Doughty, D, LAK
D4: Bowen Byram, D, COL
G1: Juuse Saros, G, NSH
G2: Elvis Merzlikins, G, CBJ
UTIL: Ryan Hartman, C, MIN
BN1: Ville Husso, G, DET
BN2: Alexis Lafrenière, LW/RW, NYR
BN3: Andrei Kuzmenko, LW, VAN
BN4: Shane Wright, C, SEA; rookie

TEAM 10 (NA)

C1: Jack Hughes, C, NJD
C2: John Tavares, C, TOR
C3: Anze Kopitar, C, LAK
LW1: Jonathan Huberdeau, LW, CGY
LW2: Alex DeBrincat, LW, OTT
LW3: Filip Forsberg, LW, NSH
RW1: Nikita Kucherov, RW, TBL
RW2: David Perron, RW, DET
RW3: Alex Tuch, RW, BUF
D1: Thomas Chabot, D, OTT
D2: Shea Theodore, D, VGK
D3: John Klingberg, D, ANA*
D4: Seth Jones, D, CHI
G1: Ilya Sorokin, G, NYI
G2: Thatcher Demko, G, VAN
UTIL: Nick Suzuki, C, MTL
BN1: Semyon Varlamov, G, NYI*
BN2: Ryan O'Reilly, C, STL*
BN3: Tom Wilson, RW, WSH (INJ.)
BN4: Ondrej Palat, LW, NJD


Listen: NHL Fantasy on Ice podcast 🎧

Watch: Podcast videos on YouTube 📺

Wed, 06 Jan 2021 18:24:00 -0600 en-US text/html
Killexams : The Practice Partnership

SINCE the launch of The Practice Partnership at Clifton Green, the complementary health practice has been going from strength to strength.

The venture, otherwise known as The Clinic on the Green, was launched in new premises in a deal worth £400,000 with funding from Alliance & Leicester Commercial Bank.

Now its three directors, Lance Kearon, Elaine Wilson and Russell Bailey, who are all accredited practitioners with business experience, are pitching for the New Business Of The Year title in The Press Business Awards 2007.

They identified a need to re-position complementary healthcare as a "meaningful adjunct to western medicine" and look to work in partnership with conventional medical approaches.

Its wide range of therapies include acupuncture, various therapeutic massage techniques, chiropractic, colon hydrotherapy, counselling, psychotherapy, clinical psychology and hypnotherapy.

It also offers cognitive behaviour therapy, homeopathy and occupational health. All practitioners are professionally qualified.

Mr Kearon said: "The practice has got off to a great start, exceeding our expectations."

Darren Smith, business banking manager at Alliance & Leicester said: "I look forward to seeing the Practice Partnership continue to develop and aim to play my part in helping the business to prosper."

Sat, 31 Aug 2019 04:10:00 -0500 en text/html
Killexams : General Partnerships: Definition, Features, and Example

What Is a General Partnership?

A general partnership is a business arrangement by which two or more individuals agree to share responsibilities, assets, profits, and financial and legal liabilities of a jointly-owned business.

In a general partnership, partners agree to be personally responsible for potentially unlimited liability. Liabilities are not capped as they would be in, say, a partnership formed as a limited liability partnership or a limited liability company (LLC). Partners are responsible for the debts, and the seizure of an owner's assets is a possibility. Furthermore, any partner may be sued for the business's debts.

Since a general partnership is a pass-through entity where income flows straight to the owners, each partner reports their share of partnership profits or losses on their personal tax returns. The partnership itself is not taxed.

Key Takeaways

  • A general partnership is a business made up of two or more partners, each obligated for the business's debts, liabilities, and assets.
  • Partners assume unlimited liability, potentially subjecting their personal assets to seizure if the partnership becomes insolvent.
  • Partners should create a written partnership agreement.
  • General partnerships are less expensive to form compared to a corporation.
  • They are pass-through entities where profits or losses are passed directly to partners, who report them on their personal tax returns.

Understanding General Partnerships

General partnerships are unincorporated businesses. Those who form a general partnership don’t need to register their business with a state to function legally.

General partnerships offer the flexibility to structure businesses however partners see fit. This gives those partners the ability to control operations more closely.

In turn, this allows for more swift and decisive management action compared to corporations, which must often deal with multiple levels of bureaucracy and red tape, complicating and slowing down the implementation of new ideas.

A general partnership must satisfy the following conditions:

  • It must include a minimum of two people.
  • All partners must agree to be personally liable for any and all liabilities that their partnership may incur.

Aspects of a General Partnership

Partnership Agreement

The partnership should have a formal, written partnership agreement, though oral agreements are valid. The partnership agreement details such things as the business's governing structure, the partners' rights and responsibilities, and how profits should be allocated.

It can also state what should happen when a partner leaves, dies, or otherwise becomes unable to function as a partner. For example, the agreement may stipulate that a deceased partner's interest is transferred to the surviving partners or a successor.


Ideally, the partnership will have created its own agreement that addresses among other things, the syllabu of management and control.

However, if the partnership has no agreement that sets forth how the partnership should be managed and who should manage it, it can follow the directives in the Revised Uniform Partnership Act (RUPA), which most states have adopted. The act provides a standard of governance for partnerships. It defines:

  • How a partnership is created
  • The rights and duties of partners
  • Partnership assets and liabilities
  • Fiduciary duties of partners and the partnership
  • Profit allocations and voting rights

Individual Decision-Making

In a general partnership, each partner has the agency to unilaterally enter into binding agreements and business deals, and all other partners are bound by the terms.

Not surprisingly, such activities may lead to disagreements. As a result, many successful general partnerships build conflict resolution mechanisms into their partnership agreements.

In some cases, the partners agree only to proceed with major decisions if there's either a complete consensus or a majority vote. In other cases, the partners designate non-partner appointees to manage the partnerships, similar to a company's board of directors. In any case, broad agreement is essential because when all partners have unlimited liability, even innocent players can be fiscally on the hook for inappropriate or illegal actions.


Rather than a salary, partners receive distributions from the partnership’s profits. These distributions should be in accord with the allocation of profits detailed in the partnership agreement. If the partnership has no agreement, profits should be equally distributed according to RUPA (mentioned above).

Money that the partnership does not distribute to partners can be used for other purposes (e.g., reinvested in the business).

Joint Liability

Partners in a general partnership have shared liability for the debts and obligations of the business. Every partner agrees to unlimited personal liability for their actions, the actions of all other partners, and those of any and all employees.

Therefore, partners have shared responsibility—also known as joint liability—for damages awarded in a legal action taken against the partnership.

Joint and several liability, where someone can sue any partner for actions taken by others, is also a possibility in certain states. Partners must then decide how much each owes.

Fiduciary Duties

Partners have a fiduciary duty to act in the best interest of their partnership. In fact, specific fiduciary duties are key to protecting partners and the business itself. A partner who breaches a fiduciary duty may be personally liable for any harm that breach causes the partnership.

While the partnership, in its agreement, can assert additional fiduciary duties, the main ones are:

Duty of Good Faith and Fair Dealing

Partners must act honestly and fairly in all dealings that pertain to the partnership.

Duty of Loyalty

Partners must not pursue personal activities that can harm the partnership. They must place the partnership’s best interests above personal interests. And they must forego all conflicts of interest that may exist with the partnership due to those personal interests.

Duty of Care

Partners must act prudently and competently when managing the affairs of the partnership. Importantly, if a partner acts with reasonable care and in good faith, they cannot be deemed liable should their activities cause unfavorable results.

Duty of Disclosure

Partners must disclose to other partners any facts and other information they have about risks and consequences that concern or may concern the well-being of the business. If any conflict of interest arises, they must disclose that, too.


As mentioned previously, general partnerships do not pay business income taxes. As pass-through entities, they pass income (and losses) directly to individual partners. The partners must then report their shares of profits or losses on their personal tax returns and pay any taxes owed.

Partners also have to pay taxes on income earned by the partnership that is not distributed (otherwise known as retained earnings).

A general partnership must complete and provide IRS Form Schedule K-1 to each partner by March 15. A K-1 details each partner's share of business income, losses, credits and deductions. Each partner uses the information within the K-1 to complete their personal tax return. The K-1 does not need to be sent with the tax return to the IRS.

However, because partnership earnings are considered self-employment income, partners will need to include a Schedule SE with their tax return. It is the form used to determine the tax due on net earnings from self-employment. Information on Schedule SE is also used by the Social Security Administration (SSA) to figure your Social Security and Medicare benefits.

The general partnership itself must file Form 1065 with the IRS no later than April 15. Form 1065 is an informational return and involves no payments.

Example of a General Partnership

General partnerships have been the business entity of choice for individuals seeking to work together as well as various types of service providers. That's often due to their straightforward structure, low-cost, and ease of set-up.

For example, law firms, medical practices, and architectural firms often organize themselves as general partnerships. Spouses and other members of families who want to run a business together also set up general partnerships.

Advantages and Disadvantages of a General Partnership


  1. A general partnership is less expensive and easier to set up than a corporation or limited liability partnership (LLP).
  2. Less paperwork is involved. In the United States, filing partnership paperwork with a state is generally not required, though certain registration forms, permits, and licenses may be necessary at the local level.
  3. As a pass-through entity, the partnership pays no taxes.
  4. No external financial reporting/annual report is required.
  5. A general partnership is simple to dissolve.


  1. Personal liability is unlimited. A partner's personal property can be seized to pay partnership debts.
  2. With shared liability, partners must deal with the financial and legal consequences of each other's (and employees') actions.
  3. Disputes may be difficult to address and disastrous for the business (unless properly planned for in the partnership agreement).
  4. Over time, a business can become complicated, encounter greater risks, increase potential personal liability, and outgrow the general partnership structure.

Is a General Partnership the Same As an LLP?

Not exactly. A general partnership and a limited liability partnership are both partnerships and pass-through entities. However, a general partnership involves the potential for the unlimited personal liability of partners for financial and legal obligations. A limited liability partnership (like a limited liability company) limits liability to just what the partner has invested in the business. Their personal assets are protected from seizure.

What Are the Advantages of a General Partnership?

General partnerships can be simple to set up. People can get together, declare that they're a partnership, and start working immediately. In most cases, a general partnership isn't required to register with the state it does business in. Incorporation isn't required, either. It can be dissolved automatically when one partner leaves. And it doesn't pay taxes (though the partners do).

Who Owns a General Partnership?

The partners own the partnership. Ideally, the partnership will create a partnership agreement that, among other things, states who the partners (owners) are as well as the profit allocation percentage for each.

The Bottom Line

A general partnership is a business with at least two owners, or partners, who agree to share the responsibilities involved in running the business. A partner has unlimited personal liability for any and all debts and obligations of the company. Each partner reports their share of business profits and losses on their individual tax return and pays any taxes due. The partnership itself isn't subject to taxation.

A general partnership is a common type of business due to the fact that it's easy to set up and dissolve. However, a general partnership may need to restructure at some point as it grows and encounters greater business risk so as to limit the exposure to personal financial liability that partners have.

Sun, 13 Aug 2023 11:59:00 -0500 en text/html
Killexams : Conservatives mock Biden wandering away from question on Chinese hackers: 'Has no idea what’s going on'

President Biden shuffled away from a question about Chinese hackers after remarks on AI at the White House, sparking laughter across Twitter.

After quipping, "I’m the AI," and warning, "If any of you think I’m Abe Lincoln, blame it on the AI," Biden spoke about the future of artificial intelligence, noting that it "promises an enormous, enormous promise of both risk to our society and our economy and our national security, but also incredible opportunities." Among his calls for action, he demanded companies working with AI ensure they are "rooting out bias and discrimination."

After his speech, Biden wandered away from the podium mumbling, with his fists clenched.

One journalist asked, "Mr. President, can you tell us about the hacking of cabinet officials by China and the threshold of concern you have about that, sir?"

Biden ignored the question and asked his staff, "Ready? How we getting these guys down there?"

President Biden wandered away from his meeting while a reporter was still asking a question.


Commentators across Twitter mocked Biden’s awkward exit.

"Bro has no idea what’s going on," GOP communicator Paxton Harmon wrote.

The Post Millennial editor Ari Hoffman tweeted that Biden got "’lost in his own museum.’"

"There's children to be sniffed and money to be collected," Townhall columnist Derek Hunter joked.

"All those aides and Secret Service, and the POTUS had to open the door for himself," radio host Ed Martin observed. 

Author Matthew Betley referenced the 2004 comedy film "Dodgeball" and wrote, "If you can dodge a Chinese hacking question, you can dodge a ball," along with a GIF with a quote from the movie, "That's a bold strategy Cotton, let's see if it pays off for him."

President Biden has been criticized throughout his term for his sometimes-muddled rhetoric. (Getty Images)


A Beijing-linked group of hackers were able to hack into government email accounts due to a reported flaw in Microsoft's cloud-based security. The operation, which had first been disclosed last week, is believed to have compromised hundreds of thousands of U.S. government emails.

U.S. ambassador to China Nicholas Burns was among those hacked in the massive-scale cyber-espionage operation.

"The Department of State detected anomalous activity, took immediate steps to secure our systems, and will continue to closely monitor and quickly respond to any further activity," a State Department spokesperson said.


Microsoft reported earlier in July that a group of hackers in China identified as Storm-0558 had breached email accounts from approximately 25 organizations, including U.S. government agencies.

Bradford Bets and Anders Hagstrom contributed to this report.

Sat, 22 Jul 2023 07:43:00 -0500 Fox News en text/html
Killexams : My ‘Sweater Theory’ in Practice

Thu, 10 Aug 2023 00:47:00 -0500 en-US text/html

This dentist has not supplied this information in the last 90 days. Contact the dentist directly for more information.

WarningThere may be fewer appointments available, while practices work through a backlog following the coronavirus (COVID-19) pandemic.

Opening times

Day Times
Monday Unknown
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Bank holiday opening times

Holiday Date Times
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PARCC exam dump and training guide direct download
Training Exams List