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A partnership is usually defined as an association of two or more persons to carry on a business with a view to making a profit. The partnership is created by a contract, either verbal or written, between the individual parties.

The partnership agreement, sometimes called articles of partnership, is absolutely necessary in this kind of business structure. The agreement normally outlines the contribution of each partner in the business, whether financial, material, or managerial. In general, it defines the roles of the partners in the business relationship. There are many different roles for partners, as listed in section 2.2c below.

If you are considering a partnership relationship, you should see your lawyer and accountant after considering the advantages and disadvantages described.